Where a taxpayer or withholding agent handles the tax refund for the taxpayer, the tax authorities shall, after examination, handle the tax refund in accordance with the relevant provisions on treasury management.
Other provisions on individual income tax.
Article 12 of the Individual Income Tax Law of People's Republic of China (PRC) * * * For taxpayers who obtain business income, the individual income tax shall be calculated on an annual basis, and the taxpayer shall submit a tax return to the tax authorities within 15 days after the end of each month or quarter, and pay taxes in advance; The income shall be settled before March 3 1 of the following year.
Refer to the above? People's Republic of China (PRC) State Taxation Administration of The People's Republic of China-People's Republic of China (PRC) Individual Income Tax Law