Core Viewpoint - The article provides a detailed guide for taxpayers on how to apply for the refund of the "three generations" tax handling fees for the year 2025, emphasizing the importance of timely submission before the deadline of March 31, 2026 [8][10][33]. Group 1: Application Process - Taxpayers can apply for the refund of personal income tax withholding fees through the Natural Person Electronic Tax Bureau (either the withholding end or the web end) [2][16]. - The application for other "three generations" tax handling fees should be submitted through the nationally standardized electronic tax bureau [3][4]. - The application period for the 2025 personal income tax withholding fee refund is from January 1, 2026, to March 31, 2026 [10][16]. Group 2: Steps for Application - Step 1: Log in to the Natural Person Electronic Tax Bureau [18][26]. - Step 2: Navigate to the "Refund Fee Verification" section and confirm the information [19][28]. - Step 3: Verify the withholding tax information for 2025 and proceed [21][29]. - Step 4: Review and confirm the refund amount, then submit the application [23][30]. - Step 5: The system will send the application to the tax authority and treasury for review, and upon approval, the refund will be deposited into the designated bank account [24][32]. Group 3: Important Regulations - According to the Personal Income Tax Law, a handling fee of 2% is paid to withholding agents based on the tax amount withheld [9][16]. - Taxpayers must submit the application materials to the tax authority by March 31 each year; failure to do so will be considered a waiver of the refund [10][33]. - Refunds received from the handling fees must be included in the taxable income for corporate income tax purposes [11].

Core Viewpoint - The article discusses the differences between the basic pension insurance and the personal pension system in China, highlighting the voluntary nature of the personal pension as a supplementary retirement plan supported by the government [3][9]. Group 1: Account Structure - Basic pension insurance combines social pooling and individual accounts, while personal pensions operate solely on an individual account basis funded entirely by the individual [4][5]. Group 2: Contribution Standards - Basic pension insurance requires regular monthly or annual contributions with set maximum and minimum contribution bases. In contrast, personal pensions allow individuals to contribute up to 12,000 yuan annually, with flexible payment options such as monthly, yearly, or in installments [6][7]. Group 3: Withdrawal Conditions - Individuals can receive basic pension benefits upon reaching the legal retirement age and meeting the required contribution years. Personal pensions allow for withdrawals upon reaching retirement age or under specific national conditions, with options for monthly, lump-sum, or installment withdrawals [8][9]. Group 4: Eligibility for Personal Pension System - Workers participating in urban employee basic pension insurance or rural resident basic pension insurance in China are eligible to join the personal pension system [10]. Group 5: Tax Benefits - Basic pensions are exempt from personal income tax as per the relevant tax laws. The personal pension system will implement deferred tax benefits starting from January 1, 2024, allowing contributions to be deducted from taxable income and investment earnings to be tax-exempt until withdrawal [12][13][14].