2025年度个税扣缴手续费退付开始办理啦！操作及热点问答→

Core Viewpoint - The article discusses the process and regulations for applying for the refund of personal income tax withholding fees for the year 2025, emphasizing the importance of timely submission to avoid forfeiture of the refund rights [1][14]. Summary by Sections Refund Application Process - Tax withholding agents must submit the application for the refund of withholding fees by March 31 of each year, as per the regulations set by the State Taxation Administration, Ministry of Finance, and People's Bank of China [1][14]. - The refund fee is set at 2% of the withheld tax amount, according to Article 17 of the Personal Income Tax Law [2][15]. Specific Operational Steps - Method One: Natural Person Electronic Tax Bureau (Withholding End) - Log in to the system and navigate to the "Refund Fee Verification" module [3][4]. - Confirm the information and verify the tax payment details for the year 2025 before proceeding with the refund application [5][6]. - Method Two: Natural Person Electronic Tax Bureau (WEB End) - Access the tax bureau's website and log in using either a QR code or password [8]. - Select the corresponding enterprise and navigate to the "Refund Fee Verification" under the "Withholding Declaration" module [9][11]. Important Dates and Regulations - The deadline for submitting the refund application for the 2025 personal income tax withholding fees is March 31, 2026. Failure to submit on time will result in automatic forfeiture of the right to the refund [14]. - The refund process is governed by multiple regulations, including the Personal Income Tax Law and the Tax Withholding Declaration Management Measures [15].