(1) If the withholding agent is used to reward taxpayers, the income obtained can be linked to the current account and not treated as income; Personal income tax is not levied on the incentive income obtained by tax personnel (financial personnel) from withholding taxes;

(2) If the withholding agent is not included in the enterprise for other purposes as an individual taxpayer (financial personnel), the income obtained outside the normal production and operation shall be treated as "non-operating income".

What is the purpose of the tax refund fee?

The Interim Measures for the Withholding and Remittance of Individual Income Tax (Guo Shui Fa [1995] No.065) stipulates that "withholding agents shall pay a 2% handling fee according to the tax withheld. Withholding agents can use it to withhold expenses and reward those who have rendered meritorious service in withholding and collecting taxes. "

According to the above documents, there should be two purposes for the enterprise to obtain the personal income tax refund withheld and remitted on behalf of the handling fee, one is for the management expenses of withholding and remitted work, and the other is for rewarding relevant staff.

It is not mandatory to return the tax handling fee to the reward taxpayer, nor is it necessary to reward all relevant taxpayers.

How to keep an account after receiving the tax refund fee from the tax bureau? Generally speaking, in fact, according to the relevant introduction materials explained by Bian Xiao above, I believe everyone knows that the handling fee for personal tax refund is used to reward taxpayers to hang current accounts; If there is no reward, it will be treated as a subject included in non-operating income. More relevant information can be found on this website.