According to Article 51 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection: "Taxpayers who pay more than the tax payable shall be refunded immediately after being discovered by the tax authorities; If a taxpayer finds out within three years from the date of final settlement of the tax, he may request the tax authorities to refund the overpaid tax and add interest on the bank deposits during the same period, and the tax authorities shall immediately refund it after timely verification; If it involves withdrawing from the treasury, it shall be returned in accordance with the provisions of laws and administrative regulations on treasury management. "

Article 78 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection in People's Republic of China (PRC) stipulates: "If the tax authorities find that taxpayers pay more taxes, they shall go through the refund procedures within 10 days from the date of discovery; If a taxpayer finds that he has overpaid and asked for a tax refund, the tax authorities shall verify the tax refund procedures within 30 days from the date of receiving the taxpayer's application for tax refund. The tax refund for overpayment of taxes plus interest on bank deposits in the same period as stipulated in Article 51 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection does not include settlement tax refund, export tax refund and various tax reductions and exemptions. The tax refund interest is calculated according to the deposit interest rate stipulated by the People's Bank of China on the day when the tax authorities handle the tax refund procedures. "