During the epidemic period, the tax rate of 3% was reduced to 1%. Should the tax saved be refunded to Party A?

Don't. The reduction of withholding rate 1% is a preferential tax policy given by taxation. In fact, you don't enjoy preferential treatment if you pay two points less, and these two points are not two points of the total contract price, but two points of the value-added tax that should be paid, and the total contract price cannot be changed. Tax revenue is an important source of government revenue, which reflects government policies to some extent. During the epidemic, the government took various measures to reduce the burden on enterprises and people, and reducing the tax rate was one of them.