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从2007年1月1日起,年所得12万元以上的个人自行申报纳税。为了方便年所得12万元以上的纳税人更好的理解、掌握自行纳税申报的政策规定,帮助其正确履行自行纳税申报义务,日前,国家税务总局针对纳税人取得不同应税所得是否需要自行申报,如何进行申报等问题,就个体工商户、公司职员、股民等不同情况进行了详细案例分析。
From January 1, 2007 onwards, the annual income of more than 120,000 yuan to declare their own taxpayers. In order to facilitate a better understanding of taxpayers with an annual income of over 120,000 yuan and grasp the policies and regulations on self-declaration of tax returns so as to help them fulfill their obligations of self-declaration of tax returns, the State Administration of Taxation recently reported whether it needs to declare taxable income differently for taxpayers , How to declare and other issues, on the individual industrial and commercial households, employees, shareholders and other different cases conducted a detailed case analysis.