2025年度个人所得税代扣代缴手续费退还开始办理了！操作步骤请收好

Group 1 - The core viewpoint of the article emphasizes the regulations regarding the refund of handling fees for tax collection, specifically highlighting the requirement for taxpayers to submit their applications by March 31 each year [1][2]. - According to the Personal Income Tax Law, a handling fee of 2% is payable to the withholding agent based on the amount of tax withheld [3][4]. - The article outlines the application process for refunding handling fees, which can be initiated through the Natural Person Electronic Tax Bureau from January 1 to March 31 each year [5]. Group 2 - The application process involves several steps, including selecting the "Refund Handling Fee Verification" module, confirming information, and verifying withholding data [6][7][8]. - After confirming the refund amount, the taxpayer must submit the application, which will then be reviewed by the tax authority before being processed for refund [10].