可退钱了！超全操作指引→

Core Points - The application for the refund of personal income tax withholding fees for the year 2025 has begun, and it must be submitted between January 1 and March 31, 2026 [1][3][9]. Group 1: Refund Process - The refund process is defined as the return of fees incurred by withholding agents during the collection of personal income tax, as stipulated by the Personal Income Tax Law of the People's Republic of China [1][6]. - The refund standard is set at 2% of the withheld tax amount, excluding amounts that are subject to correction or additional collection by tax authorities [6][14]. - Withholding agents must submit their refund applications and related documents to the tax authorities by March 31, 2026 [9][14]. Group 2: Application Guidelines - The application can be processed through the Natural Person Electronic Tax Bureau (withholding end) or the web portal, with both methods having the same operational steps [14]. - The application process includes logging into the system, verifying the refund amount, and providing necessary banking information [18][24]. - If a withholding agent fails to submit the application in a timely manner, it will be considered as an automatic waiver of the refund [12].