Taxes that should be refunded to taxpayers due to incorrect collection by tax authorities or incorrect payment by taxpayers. If the tax authorities find that taxpayers have overpaid the tax payable, they shall immediately refund it. If a taxpayer overpays, and it is found within three years from the date of settlement and payment of tax, he may request the tax authorities to refund the overpaid tax and add interest on the bank deposits in the same period, and the tax authorities shall go through the refund procedures in accordance with tax laws, regulations and relevant provisions.