什么情况下，无需办理年度汇算？

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什么情况下，无需办理年度汇算？ - 北京代理记账

什么情况下，无需办理年度汇算？

2021-04-01上一篇：税务总局24条举措助力便民办税威科先行|下一篇：杨家才：财务公司须增强六个意识提升行业品质

什么情况下，无需办理年度汇算？资讯第1张

如果在 2019 年度是非居民个人，无需办理年度汇算。

如果是居民个人，且 2019 年度取得综合所得时您的扣缴义务人已依法预扣预缴了个人所得税，

符合以下条件之一的，可以不办理年度汇算：

（1）2019 年度取得的综合所得年收入合计不超过 12 万元的；

（2）2019 年度应补缴税额不超过 400 元的；

（3）2019 年已预缴个人所得税与年度应纳个人所得税一致的；

（4）不申请退税的。

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