According to the provisions of Article 51 of the Law of People's Republic of China (PRC) on Tax Collection and Management, the tax authorities shall immediately refund the tax overpaid by taxpayers. 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 the treasury, it shall be returned in accordance with the provisions of laws and administrative regulations on treasury management.
Extended data:
Article 52 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, if the taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but shall not impose a late fee.
If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation and other reasons, the tax authorities may recover the tax and overdue fine within three years; Under special circumstances, the recruitment period can be extended to five years. For tax evasion, tax refusal or tax fraud, the tax authorities shall recover the unpaid or underpaid taxes, late payment fees or tax fraud, and shall not be limited by the time limit specified in the preceding paragraph.
Article 53 The State Taxation Bureau and the Local Taxation Bureau shall, in accordance with the scope of tax collection and management and the budget level of tax storage as stipulated by the state, pay the tax collected into the state treasury.
The tax authorities shall, according to the decisions and opinions of the relevant authorities, pay the taxes receivable and late fees to the state treasury in accordance with the tax warehousing budget levels, and timely reply the results to the relevant authorities.
Baidu Encyclopedia-People's Republic of China (PRC) Tax Collection and Management Law