Legal subjectivity:
The specific time limit shall be subject to the notification result document issued by the tax authority. There is no specific time limit. According to the "Tax Collection and Management Law of the People's Republic of China". Taxation is a way for the state to participate in the distribution of national income and obtain fiscal revenue compulsorily and free of charge in order to meet the needs of social public security, relying on public power and in accordance with the standards and procedures stipulated by law.