个人所得税自行申报纳税有暂行办法

• 出 处: 家庭科技
• 发表日期: 1996年04期
• 关键词: 扣缴义务人 暂行办法 劳务报酬 国家税务总局 稿酬所得 经常居住地 检举揭发 税务机关 征收方式 汇算

最近,国家税务总局根据《中华人民共和国个人所得税法》等有关规定,制定了个人所得税自行申报纳税暂行办法,规定下列情况必须自行向税务机关申报纳税。一是从两处或两处以上取得工资、薪金所得的;二是取得应纳税所得,没有扣缴义务人的;三是分笔取得属于一次劳务报酬所

Recently, in accordance with the relevant provisions of the “Law of the People’s Republic of China on Individual Income Taxation,” the State Administration of Taxation formulated the Interim Measures for the Self-reporting and Tax Payment of Individual Income Tax, stipulating that the tax authorities themselves must declare and pay taxes in the following circumstances. One is to obtain wages and salaries from two or more places; the other is to obtain taxable income and no withholding agents; the other is to obtain the remuneration