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年收入12万元以上个人无须办理自行纳税申报 - 北京代理记账

年收入12万元以上个人无须办理自行纳税申报

2021-04-01上一篇 : |下一篇 :

年收入12万元以上个人无须办理自行纳税申报 资讯 第1张

国家税务总局12366纳税服务中心表示,根据新修改的个人所得税法,2019年1月1日起,纳税人无须再办理年所得12万元以上自行纳税申报。但对于2018年度从两处及以上取得工资薪金所得、日常缴纳税款不足等情形的纳税人,可于2019年6月30日前,参照原年所得12万元以上纳税申报有关规定办理相关未尽涉税事宜。

来源:江西税务