Forced. According to the query website, there is no deadline for the tax refund policy. According to the provisions of Article 29 of the Tax Law of the People's Republic of China, an enterprise can offset the tax of its unrecovered taxable goods and services in its tax statements according to the tax payable in its tax statements, and the national tax authorities will grant relief, but the retention period shall not exceed three years, so the tax refund policy will still be implemented in 2023.