Group 1 - The annual social insurance payment salary declaration for Chongqing in 2026 will officially start on January 1, 2026, and the deadline for declaration is March 31, 2026 [2] - All employers with insured employees during the declaration period must submit the annual payment salary declaration, including individual businesses that are insured as units [2] - Employers must also declare if there is no change in the employee payment salary compared to 2025 [2] Group 2 - Employers can submit declarations through two channels: online via the electronic tax bureau and social insurance fee management client, or offline at the tax source management office [3][4] - If an employer needs to lower the declared payment salary, it must be reviewed by the tax source management office [4] Group 3 - Required documents for declaration include the signed and stamped "Annual Social Insurance Payment Salary Declaration Form" and the "Total Salary Declaration Form" [4] - If there is no reduction in the payment salary, the declaration can be processed online without additional documents; if there is a reduction, necessary documents must be uploaded for tax authority verification [4][20] Group 4 - The process for online declaration involves logging into the system, adding employee information, entering new payment salaries, and submitting the declaration [5][7][19] - Employers can add employee information through various methods, including manual entry and file import [7][19] Group 5 - After entering the new payment salary, employers must submit the declaration and can check the submission results through the system [11][14] - If the new payment salary is lower than the previous one, additional documentation is required for submission [20][29] Group 6 - Employers can check the status of their annual salary declaration by selecting the acceptance date range and clicking the query button [37] - Accurate declaration of payment salaries directly affects employees' social insurance payment bases and benefits, thus it is crucial to report all income accurately [38]

Core Viewpoint - The article discusses the management of handling fees for tax collection and payment, emphasizing the requirement for entities to submit their 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 module, and confirming the details before submission [3][5]. Group 2: Application Process - The system prompts users to confirm their information and automatically generates a checklist for verification [3]. - After selecting the relevant items, users must confirm the refund amount and provide banking details before submitting the application [5]. - Once submitted, the application will be reviewed by tax authorities, and upon approval, the fees will be refunded to the designated bank account [5]. Group 3: Usage of Refunds - Refunds received from the handling fees can be utilized for enhancing tax handling capabilities or for management expenses related to tax collection [8].