1, as mentioned in the title, according to the current fiscal and taxation regulations, the purpose of withholding and paying tax fees for the unit can be used to reward the financial-related tax collectors of the unit, and the tax collectors are temporarily exempted from paying tax on this income;

It is generally believed that if the refund fee is awarded to non-financial taxpayers, then the bonus should be included in the current income of the person and paid as a tax;

2. Tax refund means tax fee refund, which means that enterprises can get a refund of 2% from the tax authorities when withholding employees' tax. Article 9 of the Individual Income Tax Law of the People's Republic of China stipulates that "individual income tax shall be paid by the taxpayer and withheld by the unit or individual who paid the income." Article 17 of the Individual Income Tax Law of the People's Republic of China stipulates that "withholding agents shall be paid a handling fee of 2% of the tax withheld."

3. The fee refund income obtained by enterprises mainly involves four taxes: value-added tax, enterprise income tax, personal income tax and travel tax.

First of all, there are clear provisions on the purpose of this handling fee:

(1) Notice of the People's Bank of China, State Taxation Administration of The People's Republic of China, Ministry of Finance on Further Strengthening the Management of Handling Fees for Withholding and Collecting Taxes (Caixing [2005] No.365) "(6) The handling fee income obtained by the' third generation' units should be accounted for separately, included in the income of the unit, used for the' third generation' management expenses, and relevant staff can also be appropriately rewarded".

(2) The Interim Measures for Withholding and Paying Individual Income Tax (Guo Shui Fa [1995] No.065) stipulates that "the withholding agent shall pay a handling fee of 2% according to the tax withheld. Withholding agents can use it to withhold and pay expenses and reward tax collectors who have done a good job in withholding and paying taxes. "

(3) According to the provisions of the above documents, there should be two purposes for enterprises to obtain the refund of withholding personal income tax on behalf of handling fees, one is for the management expenditure of withholding work, and the other is for rewarding relevant staff.

(4) Relevant provisions on personal income tax for individuals to obtain the handling fee:

(5) Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Several Policy Issues Concerning Individual Income Tax (Caishuizi [1994] No.20) "II. Personal income tax is temporarily exempted for the following income: (5) Withholding fees obtained by individuals after going through the formalities of withholding and paying taxes."

(6) Article 2 of the Circular of State Taxation Administration of The People's Republic of China on Tax Exemption for Personal Income Tax Fee Income from Withholding and Paying Interest on Savings Deposits (Guo Shui Fa [2001] No.31) stipulates that "the income from withholding interest tax fee obtained by tax collectors engaged in withholding and paying in savings institutions shall be exempted from personal income tax."

(7) It should be said that the above two provisions are enough to explain that the handling fee for exemption from personal income tax should only refer to the withholding handling fee obtained by the relevant personnel who have gone through the formalities of withholding and remitting, and if the company rewards the money to non-related personnel as a bonus or collective welfare, it should be incorporated into the current salary and salary of employees to levy personal income tax.