Group 1 - The article emphasizes that employers can easily apply for social insurance fee refunds online through the electronic tax bureau, making the process convenient and efficient [2][3]. - Employers must log into the electronic tax bureau and navigate to the specific module for social insurance fee refund applications [4]. - If the employer has not previously maintained a refund account, they need to set it up before applying for a refund [4] Group 2 - To initiate a refund application, employers must enter details such as the payment period, social insurance agency, and the identification number of the personnel for whom the refund is requested [6]. - After selecting the relevant payment records, employers must provide a reason for the refund and upload necessary documentation [7]. - Employers can track the status of their refund application through the refund application record inquiry module [7] Group 3 - The article also mentions that taxpayers can self-check their value-added tax and corporate income tax declarations for accuracy using the electronic tax bureau's self-inspection result inquiry feature [12]. - The self-inspection process allows taxpayers to identify discrepancies in their declarations and make necessary adjustments [15]. - Taxpayers can initiate a self-inspection for their declared tax types, and the system will automatically check for any issues [18]