Core Viewpoint - The article provides a step-by-step guide for companies on how to apply for a refund of overpaid social insurance contributions through the electronic tax bureau [1]. Group 1: Refund Application Process - Step 1: Log in to the electronic tax bureau using the identity of the enterprise [2]. - Step 2: After successful login, navigate to "Local Features" and select "Social Insurance Business" followed by "Employee Refund (Offset) Application" [3]. - Step 3: In the refund application interface, click "New Application," select the relevant social insurance registration information, and confirm [4]. - Step 4: Click "Query Pending Confirmation of Overpayment," select the "Payment Period" and "Refund Application Reason," and proceed to query overpayment information [4]. - Step 5: Verify the overpayment information and refund account details, and if correct, click "Submit Application" to complete the refund request [5]. Group 2: Tracking Refund Progress - To check the status of the refund application, navigate to "Social Insurance Business" and select "Employee Detailed Refund Status Inquiry," then input the "Acceptance Date" to view the specific progress [7].