According to the Announcement on Annual Enterprise Income Tax (EIT) Reconciliation (State Taxation Administration (STA) announcement No 34 of 2021) issued by the STA:

"II. Where an advance payment of an Enterprise Income Tax made by a taxpayer during the tax year exceeds the final tax payable determined upon reconciliation, the taxpayer shall apply for a refund in a timely manner. The competent tax authority shall process the refund promptly in accordance with relevant regulations. Such overpayment shall no longer be offset against the taxpayer's EIT payable for the following year."