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税务部门明确居民移居境外注销户籍前办理纳税申报 - 北京代理记账

税务部门明确居民移居境外注销户籍前办理纳税申报

2021-04-01上一篇 : |下一篇 :

税务部门明确居民移居境外注销户籍前办理纳税申报 资讯 第1张

  全媒体记者杨晓川报道 12月26日,记者从税务部门获悉,国家税务总局对于个人所得税自行纳税申报有关问题进行了解读,其中明确了因移居境外注销中国户籍的纳税申报。

据了解,此次税务部门明确,居民因移居境外注销中国户籍的,应当在注销户籍前向户籍所在地主管税务机关办理纳税申报,并报送相关报表。在注销户籍时区分纳税人取得综合所得,经营所得,利息、股息、红利所得,财产租赁所得,财产转让所得和偶然所得,未缴或者少缴税款以及需要办理专项附加扣除和依法确定的其他扣除等情形,规定了纳税申报事项及需要填报的申报表。

作者:杨晓川