Tax refund, that is, tax refund, refers to the refund fee that an enterprise can obtain from the tax authorities at the tax rate of 2% when withholding employee income tax. According to the refund of 2% of the deposit tax given by the tax bureau, before March 30, the financial personnel can apply for the annual personal income tax withholding fee through the "check of refund fee" (withholding part) of the natural person electronic tax bureau.

According to the regulations, withholding agents should apply for refund of fees from October to March 30th, 2022/KLOC-0. If the application is not submitted on time, it will be regarded as automatic abandonment by the system. Personal income tax withholding fee is a benefit provided by tax authorities to taxpayers, and it is a reward for taxpayers to improve their enthusiasm for paying personal income tax. If you encounter problems in the process of tax refund, you can contact the corresponding staff of the tax department to answer them. If the final data in the system is wrong, you can also go to the tax hall to query the corresponding data yourself.

It is not up to the tax bureau to refund 2% of the enterprise handling fee. If the method adopted does not comply with the provisions of the tax law, personal income tax is also required: this 2% refund can only be used to reward taxpayers who are responsible for filing individual taxes in the company's finance department, and only within this range can they not pay. The purpose of personal income tax rebate rate for withholding and remitting is clear: Notice of the People's Bank of China, State Taxation Administration of The People's Republic of China and the Ministry of Finance on Further Strengthening the Management of Withholding and Remitting Fees (Caishuizi [2005] No.365) stipulates that the fee income of the "third generation" units shall be accounted for separately, included in their own income, used for the "third generation" management expenses, and appropriate rewards may be given to relevant staff. The Interim Measures for the Withholding and Remittance of Individual Income Tax (Guo Shui Fa [1995] No.065) stipulates that withholding agents can use their withheld fees to reward taxpayers who have done a good job in withholding and remitting taxes.