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.

• 没有经营期限的，经企业申请，税务机关批准，在最长不超过五年的期限内，退还其因税负增加而多缴纳的税款。