《中华人民共和国国库条例实施细则》规定:凡属由于工作疏忽发生技术性差错需要退库的;改变企业隶属关系,办理财务结算需要退库的;企业按计划上缴税利,超过应缴数需要退库的;财政部明文规定或专项批准的其他退库项目,可以办理收入退库。办理退库手续,由申请退库单位填制统一印制的退库申请书,经财政部门或监缴机关审查批准后,交国库将应退还的收入按预算级次分别从该级的库款中退付给申请单位。即中央预算收入退库,由中央级库款中退 The Detailed Rules for the Implementation of the Treasury Ordinance of the People’s Republic of China stipulate that any technical errors due to work negligence need to be refunded; to change the business affiliation, the financial settlement needs to be refunded; enterprises turn over profits and taxes according to the plan and surpass the amount payable Refund of the Treasury; express provisions of the Ministry of Finance or other projects approved by the special back-up project, you can apply for the return of the Treasury. Apply for withdrawal procedures, fill out the application form from the application unit to print a unified printed application form, approved by the financial department or supervisory authorities after approval, pay the Treasury will be returned to the budget level according to the level of the Treasury In the refund to the application unit. That is, the budget of the central government will be refunded and withdrawn from the central-level treasury