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问:哪些人需要办理自行纳税申报?答:按照《中华人民共和国个人所得税法实施条例》(以下简称《条例》)和《个人所得税自行纳税申报办法》(以下简称《办法》)规定,我国境内的个人所得税纳税人,凡年所得十二万元以上的;从中国境内两处或两处以上取得工资、薪金所得的;从中国境外取得所得的:取得应税所得,没有扣缴义务人的;国务院规定的其他情形。应自行向税务机关办理纳税申报事宜。
Q: Which people need to apply for their own tax declaration? A: According to “The People’s Republic of China Individual Income Tax Law Enforcement Regulations” (hereinafter referred to as the “Regulations”) and “personal income tax self-reporting methods” (hereinafter referred to as “Measures”), Of personal income taxpayers, the annual income of more than 120000 yuan; from two or more in China to obtain wages and salaries; income derived from outside of China: to obtain taxable income, withholding agents Other cases stipulated by the State Council. Tax authorities should handle their own tax matters.