If it can be refunded, the Tax Administration Law stipulates that the tax paid by the taxpayer in excess of the tax payable shall be refunded immediately after the tax authorities find out; If a taxpayer finds out within 3 years from the date of final settlement of tax, he may request the tax authorities to refund the overpaid tax plus interest on bank deposits for the same period, and the tax authorities shall refund it immediately after timely verification.

_ The specific procedures for tax refund are:

1, the enterprise receives the application form for tax refund in triplicate from the competent tax authorities, and fills in the columns as required;

2. Submit the tax refund application form to the competent tax authorities for review;

3, submitted by the competent tax authorities to the tax authorities at or above the county level for approval;

4. The approval documents shall be returned to the competent tax authorities and tax paying enterprises;

5, the competent tax authorities according to the examination and approval of the "tax refund application form" to fill in the "tax revenue refund book", to the state treasury for examination and refund.

Legal basis:

_ People's Republic of China (PRC) Enterprise Income Tax Law

Article 4 The enterprise income tax rate is 25%.

The tax rate applicable to non-resident enterprises obtaining the income specified in the third paragraph of Article 3 of this Law is 20%.

Article 5 Taxable income refers to the total income of an enterprise in each tax year, the balance after deducting non-taxable income, tax-free income, various deductions and allowed losses in previous years.

Article 6 The income in monetary form and non-monetary form obtained by an enterprise from various channels shall be the total income. Including:

(1) Revenue from the sale of commodities;

(2) Income from providing labor services;

(3) Income from property transfer;

(four) dividends, bonuses and other equity investment income;

(5) Interest income;

(6) Rental income;

(7) Royalty income;

(8) Receiving donation income;

(9) Other income.