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].

Group 1 - The process for declaring work injury insurance fees for engineering projects involves logging into the social insurance fee management client, adding unit information, and selecting the correct tax registration information [2] - After the construction unit completes the insurance registration and associates the payment information at the tax office, they can access the "Engineering Project Social Insurance Fee Declaration (Self-Service)" menu to query the project information pending declaration [3] - The construction unit can verify the declaration data and submit it after calculating the payable amount from the tax system [4] Group 2 - Once the declaration is completed, the construction unit can check the declared project information in the "Declaration Records" menu [4] - The system displays the declared data, allowing the construction unit to view details, make payments, or void unprocessed declaration data [4] - The social insurance fee management client for construction work injury declaration is a separate module that requires prior registration at the local social security bureau and association at the tax authority [5] Group 3 - In case of data loss due to computer changes or software reinstallation, tax personnel can apply for the "Data Download" function at the tax service hall to retrieve individual income tax data within 72 hours [6] - After logging in, personnel can download previously submitted information by confirming the download prompt [7] - The process includes verifying via SMS and accessing the unit declaration record to download past individual income tax declaration forms [8]

Group 1 - The article provides guidance on how to download the social security fee management client from the official tax authority website [1] - It explains the default initial declaration password for the social security fee management client, which is the last six digits of the social security number of the employer or project contractor [2] - Instructions are given for resetting the declaration password through the personal income tax APP and the natural person electronic tax bureau [5][12] Group 2 - The article details the process for printing the social security tax payment certificate, including steps for both first-time issuance and re-issuance [14]