1. When the enterprise receives the refunded individual tax handling fee, it borrows: bank deposit, loans: other income, loans: taxes payable-value-added tax payable (output tax).

2. If the enterprise returns the individual tax handling fee to its employees, it will borrow: management fee-employee salary (part of returning the handling fee), borrow: employee salary payable-employee salary payable, borrow: employee salary payable, and borrow: bank deposit.