解读《个人所得税自行纳税申报办法(试行)》

• 作 者: 边之余
• 机 构: 天津市财政科学研究所,
• 出 处: 天津经济
• 发表日期: 2007年01期
• 关键词: 解读 个人所得税 自行申报 税务机关 实施条例 纳税申报 操作办法 纳税人 修订 国家 颁布

国家税务总局于2006年11月8日发布《个人所得税自行纳税申报办法(试行)》,这是对在2005年新修订颁布的《个人所得税实施条例》的补充完善。明确了年所得12万元以上的纳税人须向税务机关进行自行申报的5种情形,以及申报内容等相关操作办法。

On November 8, 2006, the State Administration of Taxation promulgated the Measures for Self-taxation of Individual Income Tax (Trial), which is a supplement to the Regulations for the Implementation of Individual Income Tax promulgated in 2005. The taxpayers with an annual income of more than 120,000 yuan are required to declare themselves to the tax authorities for 5 kinds of situations as well as the relevant operational measures such as declaration of contents.