He may apply for tax refund when overpayment is confirmed upon examination. 经审核后,确认多缴税款,可以办理退税。
However, your paper TRCs bought before that day can still be redeemed for paying your own tax or for a refund at its face value. 于该日期前购买的有票据储税券仍可赎回以缴付税款或兑回面值。