Group 1 - The article discusses the process for taxpayers to apply for tax refunds through the Natural Person Electronic Tax Bureau, highlighting a five-step procedure for efficient handling [4]. - The steps include logging into the system, entering the verification interface, confirming the details of the tax payment, selecting the account for refund, and submitting the refund application [4]. - The article emphasizes the importance of accurate verification of tax payment details to ensure compliance and prevent errors in the refund process [4]. Group 2 - The article references the 2018 Announcement No. 28 by the State Administration of Taxation, which provides systematic norms for tax deduction vouchers, applicable to both resident and non-resident enterprises [12]. - It outlines the principles of authenticity, legality, and relevance that must be adhered to when managing tax deduction vouchers, serving as a core guideline for enterprises [12]. - The article categorizes tax deduction vouchers into internal and external types, detailing the requirements for each category [14][15].

Core Viewpoint - The article emphasizes the opportunity for withholding agents to apply for a refund of the personal income tax withholding service fee from the previous year, with a deadline of March 31 each year for applications [1][2]. Group 1: Regulations and Guidelines - According to the Personal Income Tax Law of the People's Republic of China, withholding agents can receive a 2% service fee refund from the tax authority based on the amount of tax withheld [2]. - The National Taxation Administration, Ministry of Finance, and People's Bank of China have issued a notice regarding the management of service fees for tax collection, stating that applications for refunds must be submitted by March 31 each year [2]. Group 2: Application Process - The Xiamen Taxation Bureau has outlined the process for applying for the refund of personal income tax withholding service fees for the year 2025 [3]. - From January 1 to March 31, 2026, withholding agents can apply for the refund through the Natural Person Electronic Taxation Bureau by accessing the "Refund Fee Verification" module [4]. - The application process includes logging into the system, confirming information, selecting the appropriate bank account, and submitting the refund request [5][6][7].