欢迎扫描下方二维码关注： @扣缴义务人 2025年度 个人所得税扣缴手续费退付 申请将于3月31日截止 请及时办理 避免错过申领期限 为帮大家高效完成申请 我们整理了高频热点问答 赶紧对照办理吧~ 点击图片查看↓ 注意事项 1.在维护或变更存款账户信息时，将"是否退税标识"选择成"是"，新的账户才会被默认为退税账户。 2.变更公司名称后，如果登记信息纳税人名称未变，请先在电子税务局—办税中心—综合信息报告—身份信息报告—涉税 市场主体身份信息变更菜单修改登记纳税人名称。 3.纳税人名称变更和新账户同步可能存在滞后，合理等待后账户信息无法同步到自然人电子税务局扣缴端的，可以联系主 管税务机关手动同步。 业务审核丨国家税务总局陕西省税务局个人所得税处 编辑 丨谷雨 校审丨毕卿、华正菊 审核丨王博 来源陕西税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 == 44 TITET 带您了解企业取得财政 ...

欢迎扫描下方二维码关注： | 增值税及附加税费申报表 | | | 小规模纳税人适用) | | | | | --- | --- | --- | --- | --- | --- | --- | | | | | 纳税人识别号(统一社会信用代码):【国】【国国国口口口口口口口口口口口 | | | | | | 纳税人名称: | | | | 金额单位:元(列至角分) | | | 年 月 日至 年 月 日 | 税款所属期: | | | | 填表日期: 年 月 日 | | | | | | | 本期数 | 本年累计 | | | 栏次 | 项目 | | 货物及 | 服务、不动产 | 货物及 服务、不动产 | | | | | | 劳务 | 和无形资产 | 劳务 | 和无形资产 | | (一) 应征增值 | 税不含税销售额 (3%征收率) | 1 | | | | | | 增值税专用发票 | 不含税销售额 | 2 | | | | | | 其他增值税发票 | 不含税销售额 | 3 | | | | | | (二) 应征增值 | 税不含税销售额 (5%征收率) | 4 | | | | | | 增值税专用发票 | 不含税销售额 | 5 | | ...

@江门人 2025年度个人所得税 扣缴手续费退付申请开始啦！ 请在2026年3月31日前办理 怎么退付？ 一起来看看操作指引 什么是个税手续费退付？ 个税手续费退付是指根据《中华人民共和国个人所得税法》规定，向扣缴义务人返还其在代扣代缴个人所得税过程中产生的手续费。 2025年度 个人所得税 扣缴手续费退付 记得在3月31日前申请哦~ 根据《中华人民共和国个人所得税 法》第十七条规定，对扣缴义务人 按照所扣缴的税款,付给百分之二 的手续费。 不包括税务机关、司法 机关等查补或者责令补 扣的税款。 2025年度个税扣缴 乒续费退付申请截止时间 扣缴义务人应于2026年3月31日前向税务机关提 交2025年度扣缴税款手续费退付申请相关资料。 备位财务朋友现在可以申请办理啦! EBE 18 因扣缴义务人自身原因,未 及时提交申请的,视为自动 放弃扣缴税款手续费 @扣缴义务人,2025年 度个人所得税扣缴手续费 退付申请开始啦~请务必 在2026年1月1日至3月31 日期间办理! 个税扣缴手续费 退付标准 申请操作指引 (2) X 自然人电子税务局 (扣缴端 根据《国家税务总局 财政部 中国人民银行关于 进一步加强代 ...

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].

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].

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].

Core Points - The article announces the commencement of the refund process for personal income tax withholding fees for the year 2025, as per the regulations set by the State Administration of Taxation, Ministry of Finance, and People's Bank of China [1] - Tax withholding agents must submit their refund applications by March 31 of the following year, or they will forfeit their right to the refund [1] - A fee of 2% of the withheld tax amount will be paid to the withholding agents as per the Personal Income Tax Law [1] Summary by Sections Refund Process - The refund application for the 2025 personal income tax withholding fees can be processed from January 1 to March 31, 2026 [1] - Tax withholding agents can apply for the refund through the Natural Person Electronic Tax Bureau using the "Refund Fee Verification" module [1][5] Application Procedure - For the Natural Person Electronic Tax Bureau (withholding end), the steps include logging in, confirming the refund fee verification prompt, and navigating to the refund fee verification section [1][5] - After verifying the withholding tax information, agents must proceed to confirm the details and submit the refund request [5][9] Web Portal Instructions - For the WEB version of the Natural Person Electronic Tax Bureau, agents must log in, select their enterprise, and navigate to the "Withholding Declaration" module to initiate the refund process [5][7] - The system will automatically generate a verification list for the agents to confirm their withholding tax information before proceeding [8]

Core Points - The article outlines the process for applying for the refund of personal income tax withholding fees for the year 2025, which is set at 2% of the withheld tax amount, excluding amounts subject to correction or additional withholding by tax authorities [1][2]. Group 1: Application Process - From January 1 to March 31, 2026, withholding agents can apply for the refund through the Natural Person Electronic Tax Bureau using the "Refund Fee Verification" module [3]. - After logging into the system, agents must navigate to the "Withholding" page and select the "Refund Fee Verification" option [5]. - The system will display a confirmation box, and agents must acknowledge it to view the verification list of individual accounts [5]. Group 2: Verification and Submission - Agents need to verify the withholding tax information for 2025 and confirm its accuracy before proceeding [9]. - On the "Confirmation Report" interface, agents must select their bank information and click "Apply for Refund" [11]. - A prompt will indicate the amount eligible for refund, and agents must confirm submission [14]. Group 3: Application Status - After submission, the application status will change to "Under Review," and agents have the option to withdraw the application if needed [16].

Core Viewpoint - The article discusses the treatment of expenses that have been paid but for which invoices are not received until the following year, specifically in the context of corporate income tax deductions. Group 1: Tax Deduction for Expenses - If an expense is paid in 2025 but the invoice is received in 2026, it can still be deducted in the quarterly prepayment of corporate income tax for 2026 based on the actual incurred amount without waiting for the invoice [2]. - If a company receives the invoice before the annual tax reconciliation period ends (by May 31 of the following year), it can directly use the invoice as a tax deduction without making tax adjustments [3]. Group 2: Handling Invoices Received After Tax Reconciliation - If a company receives the invoice after the annual tax reconciliation period and did not deduct the corresponding expense in the year it occurred, it can still claim the deduction in future years if it provides valid documentation to prove the expense's authenticity, with a maximum retroactive period of five years [4]. - If the tax authority notifies the company about missing invoices or non-compliant invoices after the reconciliation period, the company must obtain valid invoices within 60 days of notification [4]. Group 3: Special Cases for Invoice Recovery - If a company cannot obtain an invoice due to the counterparty being deregistered or classified as a non-compliant entity, it can still deduct the expense by providing specific documentation, including proof of the inability to obtain the invoice, contracts, payment vouchers, and internal accounting records [5].

Core Viewpoint - The article outlines the implementation of the Shanxi Province Employee Major Medical Expense Subsidy Measures, aimed at reducing the medical expense burden on insured employees and enhancing the multi-level medical security system in the province [3][4]. Summary by Sections Introduction - The subsidy measures are established in accordance with various governmental documents to reform the medical insurance system and are intended to provide further protection for employees facing high medical expenses [4]. Scope of Subsidy - The subsidy applies to employees participating in the basic medical insurance, including retirees, but excludes those receiving civil servant medical subsidies [4][5]. Funding and Contribution - The funding for the subsidy will be jointly borne by employers and employees, with provisions for cases where employers cannot afford their share [5][6]. Payment Standards - The subsidy will cover medical expenses exceeding the maximum payment limit of the basic medical insurance, with a payment rate of 90% for eligible expenses within the defined limits [6][8]. Conditions for Eligibility - Eligibility for the subsidy aligns with the conditions for basic medical insurance, meaning those who do not qualify for the latter cannot receive the subsidy [6][7]. Management and Oversight - The funds for the subsidy will be managed separately from the basic medical insurance fund, with strict regulations to prevent misuse [6][7]. Implementation and Duration - The measures will be directly settled at designated medical institutions, and the program is set to take effect on January 1, 2026, with a validity of five years [7][8].