2025年度个税手续费已经开始退费了！重庆市税务局今日发布提醒，自然人电子税务局web端和扣缴端均 可办理，截止时间为今年3月底，请抓紧时间申请！ 谁可以退？个人所得税以所得人为纳税人，以支付所得的单位或者个人为扣缴义务人。向个人支付所得， 并按规定履行个人所得税扣缴义务的单位或者个人，可以申请个税扣缴手续费退付。通俗地讲，个税扣缴 手续费是退给为您发工资并且代扣代缴个人所得税的单位或者个人，不是直接退到纳税人手上的。 退多少？按照《中华人民共和国个人所得税法》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。重要提醒：因自身原因未在规定期限内 提交申请的，视为自愿放弃手续费退付！ 2.进入"退付手续费核对"页面，系统自动弹出"确认信息"框，点击【我知道了】，系统展示单户核对清册 信息。 | 自然人电子税务局(扣缴端) | | | 14 | | | 图 美容手册 图 腾巴中心 图 单位置要 | 一回 X ◎ 在线 | | --- | --- | --- | --- | --- | --- | --- | --- | | | | | 代扣代度 | | ...

Core Viewpoint - The article discusses the refund process for individual income tax withholding fees, emphasizing the importance of timely applications and the specific procedures involved in obtaining these refunds [1][4][5]. Group 1: Eligibility and Application Period - The refund is applicable to the units or individuals that pay income and fulfill the withholding tax obligations, not directly to the taxpayers [3]. - The application period for refunds is from January 1, 2026, to March 31, 2026 [4]. Group 2: Refund Amount and Conditions - According to the Individual Income Tax Law of the People's Republic of China, a 2% fee is paid to withholding agents based on the withheld tax amount, excluding amounts subject to correction by tax authorities [5]. - Failure to submit an application within the specified period will be considered a voluntary waiver of the refund [5]. Group 3: Application Process - The process begins by logging into the electronic tax bureau's withholding section and selecting "Refund Fee Verification" [6]. - Users must confirm the information displayed in the system and proceed if the data is correct, or visit the tax service hall for corrections [7][8]. - After verifying the tax payment information and confirming the refund amount, users must fill in their bank account details for the refund [12]. - A confirmation prompt will appear before final submission of the refund request [13].