新《税收征管法》第51条明确规定：“纳税人超过应纳税额缴纳的税款，税务机关发现后应当立即退还；纳税人自结算缴纳税款之日起3年内发现的，可以向税务机关要求退还多缴的税款并加算银行同期存款利息，税务机关及时查实后应当立即退还；涉及从国库中退库的，依照法律、行政法 Article 51 of the new Law on the Administration of Tax Collection clearly stipulates: "If the taxpayers exceed the amount of tax payable on tax payable, they shall be immediately refunded upon discovery by the tax authorities; within three years from the date of the settlement and payment of tax, The authorities require the refund of overpaid taxes and the accrued interest on bank deposits over the same period, which should be immediately refunded by the tax authorities in a timely manner. Where a withdrawal is made from a national treasury, the tax authorities shall, in accordance with laws and administrative law