According to Article 17 of the Individual Income Tax Law, a handling fee of 2% of the tax withheld shall be paid to the withholding agent. In other words, enterprises can get a 2% handling fee when withholding personal income tax. How to operate specifically?

Basic conditions for personal income tax refund:

1. Generally speaking, to enjoy the personal income tax refund, you need to comply with the legal provisions of withholding, collecting and remitting, and entrusting to collect and remit.

2. The company's financial system must be sound, because with sound finance, tax control can be carried out more conveniently, and it must be able to bear civil liability independently.

3. In the operation of personal income tax refund, there must be special tax collectors who are familiar with tax policies.

Handling process of personal income tax refund:

1. It is essential to bring all the materials required by the tax bureau and then go to the tax authorities with the basic materials.

2. You can also prepare the materials that need to be prepared in advance, and then directly log in to the online tax service hall for online processing, which is a time-saving and labor-saving way.

3. Always pay attention to the basic announcements, because the materials that need to be prepared will be publicized by the relevant departments through announcements.

Matters needing attention in personal income tax refund:

1. When handling personal income tax refund, it must be handled within the time limit stipulated by the tax law, and it is generally not allowed to be handled after the deadline.

You must go through the formalities with the local tax authorities first. Not allowed to cross the border. In fact, the purpose of doing these things well is to avoid taxes reasonably. If you want to avoid tax more reasonably, you can also set up a sole proprietorship enterprise directly, because the tax avoidance effect of a sole proprietorship enterprise is also quite good.