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2006年11月6日,国家税务总局发布了《个人所得税自行纳税申报办法(试行)》(国税发[2006]162号),规定年所得127万元以上的纳税人,自2006年1月1日起,在纳税年度终了后3个月内要自行申报年收入等相关个人基础信息。截至目前,《个人所得税自行纳税申报办法(试行)》发布已有1年,第二次申报期也即将来临。据统计,在第一次申报期内,全国各地有一定数量的纳税人由于理解认识误区受到了税务机关的处罚。为了澄清认识误区,保证纳税人在第二次申报期准确无误履行纳税义务,本文结合2007年出台与“12万”申报有关的税收规定,总结归纳了纳税人第二次申报“12万”需要重点关注的内容。
On November 6, 2006, the State Administration of Taxation promulgated the Measures for the Self-taxation of Individual Income Tax (Trial) (Guo Shui Fa [2006] No. 162), which stipulated that taxpayers with an annual income of over RMB1.27 million shall be required to pay the taxpayers’ Date, within 3 months after the end of the tax year to declare their own annual income and other relevant personal basic information. Up to now, “personal income tax self-reporting methods (Trial)” has been released for 1 year, the second declaration period is coming. According to statistics, during the first filing period, a certain number of taxpayers across the country were punished by tax authorities due to their misunderstood understanding. In order to clarify the misunderstandings and ensure that taxpayers fulfill their tax obligations accurately during the second reporting period, this article summarizes the second declaration by taxpayers in light of the tax provisions promulgated in 2007 in connection with the declaration of “120,000” Million "need to focus on the content.