The charging standard for personal income tax refund is 2%, and the law of our country clearly stipulates that the personal income tax of withholding agents shall be charged according to the above standard. You can consult the tax authorities for details. According to the provisions of Article 17 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issuing the Administrative Measures for the Declaration of Individual Income Tax Withholding and Remittance (for Trial Implementation), the withholding agent shall pay a 2% handling fee for the tax withheld every year in accordance with the regulations. It does not include taxes that have been checked or ordered to be deducted by tax authorities and judicial organs. The withholding fees charged by withholding agents can be used to improve the ability of tax collection and management and reward tax collectors. According to the provisions of the third paragraph of Article 30 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, the tax authorities shall pay the withholding agents the handling fees for withholding and remitting.

Legal basis: Article 11 of the Individual Income Tax Law of People's Republic of China (PRC), in which individual residents obtain comprehensive income and pay individual income tax annually; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council.

Where individual residents provide withholding agents with special additional deduction information, the withholding agent shall deduct the withheld tax in accordance with the provisions when withholding monthly, and shall not refuse.

If a non-resident individual has a withholding agent for income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties, the withholding agent shall withhold and pay the tax on a monthly basis or every time, without making final settlement.