这笔钱能退！五步搞定个税手续费退付申请→操作步骤

Core Viewpoint - The article discusses the management of handling fees for tax collection and payment, emphasizing the requirement for entities to submit applications for handling fees by March 31 each year, or they will forfeit their rights to these fees for the previous year [2]. Group 1: Regulations and Procedures - According to the regulations, withholding agents are entitled to a handling fee of 2% of the tax collected [2]. - From January 1 to March 31, 2026, withholding units can apply for the refund of handling fees for the 2025 personal income tax through the Natural Person Electronic Tax Bureau [2]. - The application process involves logging into the tax bureau, selecting the "Refund Handling Fee Verification" module, and following the prompts to submit the application [3][5]. Group 2: Application Process - After logging in, users must confirm their information and select the relevant details such as the refund amount and bank account before submitting the application [5]. - Once submitted, the application will be reviewed by tax authorities and, upon approval, the refund will be credited to the designated bank account [5]. Group 3: Usage of Refunds - Refunds received from the handling fees can be utilized in two ways: to enhance tax handling capabilities or to cover management expenses related to tax collection [6].