If there is no limit on the operation period, the enterprise may, upon application to and with the approval of the tax authorities, have a refund on the excess tax paid due to such increased tax burden for a maximum of five years.
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- 沒(méi)有經(jīng)營(yíng)期限的,經(jīng)企業(yè)申請,稅務(wù)機關(guān)批準,在最長(cháng)不超過(guò)五年的期限內,退還其因稅負增加而多繳納的稅款。