个人所得税综合所得汇算清缴新政讲解 - 北京代理记账

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个人所得税综合所得汇算清缴新政讲解 - 北京代理记账

个人所得税综合所得汇算清缴新政讲解

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个人所得税综合所得汇算清缴新政讲解资讯第1张

（来源：青海税务）

青海税务

随时随地获取涉税信息

《国家税务总局关于办理2019年度个人所得税综合所得汇算清缴事项的公告》，明确了2020年3月1日至6月30日，纳税人要办理2019年度个税综合所得汇算清缴。本文对汇算清缴怎么办理？哪些人需要办理年度汇算？哪些人不需要办理年度汇算呢？等个人所得税综合所得汇算清缴涉及到的问题进行了讲解。

01

什么是2019年度汇算？

02

哪些人不需要办理年度汇算？

03

哪些人需要办理年度汇算？

04

应在什么时候办理年度汇算？

05

可自主选择哪些办理方式？

06

可通过什么渠道办理年度汇算

07

需要提交什么资料，保存多久？

08

向哪里的税务机关申报办理？

09

如何计算度汇算退补税额？

10

如何办理年度汇算退税、补税？

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来源：青海税务

编辑：小林

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