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].

Summary of Key Points Core Viewpoint - The article provides a detailed guide on the declaration process for business ledger stamp duty, emphasizing the importance of timely submission and the options available for taxpayers regarding annual or per-instance declarations [1]. Group 1: Declaration Process - Taxpayers can choose to declare the business ledger stamp duty either annually or per-instance, and once selected, this choice cannot be changed within the same tax year [1]. - For annual declarations, taxpayers must submit their tax payments within fifteen days after the end of the tax year, with the deadline for the 2025 business ledger stamp duty set for January 20, 2026 [1]. - For per-instance declarations, taxpayers must submit their tax payments within fifteen days from the occurrence of the tax obligation [1]. Group 2: Electronic Declaration Steps - To declare, taxpayers must log into the electronic tax bureau and navigate to the tax declaration section [2]. - For periodic declarations, taxpayers select "stamp duty," click on "tax source collection," and fill in required fields such as "taxable amount," "taxable certificate name," and "taxable certificate quantity" [3]. - For per-instance declarations, taxpayers need to add a new tax type, select "stamp duty," and then proceed to fill in the necessary information [4][6]. Group 3: Submission and Payment - After filling in the required information, taxpayers must verify the details and submit the declaration [7]. - The system will automatically identify if the taxpayer qualifies for any tax reduction benefits, and if eligible, it will apply the "inclusive reduction" option, showing the adjusted tax amount [8]. - Once the declaration is successfully submitted, taxpayers can proceed to the payment interface to select their preferred payment method and complete the tax payment [10].