(1) if a taxpayer or a withholding agent makes a mistake in calculating errors or fails to pay or pay less taxes, the amount within one hundred thousand yuan shall be paid within three years from the date of the tax payment, and the tax shall be paid immediately to the competent state tax authorities. If the amount exceeds one hundred thousand yuan, the tax shall be paid to the competent state tax authorities immediately within ten years from the date of the tax payment.

If taxpayers or withholding agents fail to pay or pay less taxes due to the responsibility of the state tax authorities, they shall pay taxes within three years from the date of the period of tax payment, and shall pay taxes immediately to the competent state tax authorities, but will not pay late fees.

(two) the tax paid by the taxpayer over the amount of tax payable to the state tax authorities can be found within three years from the date of settlement of the tax payment. A written application report for refund of the tax can be made to the competent state tax authorities, and it will be returned after verification by the state tax authorities.

Three, taxpayers who enjoy export tax rebates and other preferential tax rebates should apply to the competent state tax authorities for tax rebates in accordance with the relevant provisions.

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