1, technical error due to negligence, resulting in overpayment or wrong tax payment;

2. Tax refund for final settlement, tax refund for settlement, tax reduction or exemption, policy adjustment and tax rate adjustment formed in the process of collection;

3. Withholding agents shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. After the tax withheld and collected is put into storage on schedule, the tax authorities shall pay the withholding agent the handling fee for withholding and collecting.

The process of tax refund is as follows:

1, registration form of relevant certificates. The enterprise shall, within 30 days after obtaining the documents approved by the relevant departments for handling export products and the industrial and commercial registration certificate issued by the administrative department for industry and commerce, handle the tax refund registration of export enterprises;

2. Declaration and acceptance of tax refund registration. After receiving the Registration Form for Tax Refund of Export Enterprises, the enterprise shall fill in it according to the registration form and relevant requirements, affix the official seal of the enterprise and the seal of the relevant personnel, and submit it to the tax authorities together with the approval documents for the right to operate export products, industrial and commercial registration certificates and other supporting materials. After verification by the tax authorities, the registration shall be accepted;

3. Fill in and issue the export tax refund registration certificate. After receiving the formal application of the enterprise, the tax authorities will issue the Export Tax Refund Registration Form to the enterprise after examination and approval according to the prescribed procedures;

4. Change or cancellation of export tax refund registration. When the business conditions of the enterprise change or some tax refund policies change, the tax refund registration should be changed or cancelled according to actual needs.

Legal basis: Article 51 of People's Republic of China (PRC) Tax Collection and Management Law.

Upon discovery, 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.