个税汇算月底截止，快来看看你需要办理吗？ - 北京代理记账

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个税汇算月底截止，快来看看你需要办理吗？ - 北京代理记账

个税汇算月底截止，快来看看你需要办理吗？

2021-04-01上一篇：企业财务内部审计的范围与内容|下一篇：公司如何进行税收筹划

个税汇算月底截止，快来看看你需要办理吗？资讯第1张

如果您是居民个人，在一个纳税年度内（2019 年 1 月 1 日至 12 月 31 日期间）取得工资薪金、劳务报酬、稿酬、特许权使用费所得时已预缴的个人所得税，与这四项所得全年加总后计算的个人所得税存在差异，您就需要关注综合所得年度汇算。如果预缴的税款高于全年应纳税款，您可以通过办理年度汇算申报以获得退税；如预缴的税款少于全年应纳税款，您应当办理年度汇算申报并补缴税款。

同时，为进一步减轻纳税人负担，经国务院批准，如果您的综合所得年收入不超过 12 万元但需要年度汇算补税或者年度汇算补税金额不超过 400 元，且在取得所得时扣缴义务人已依法预扣预缴了个人所得税，那么您无须办理综合所得年度汇算申报，也无须补缴税款。如果您多预缴了税款，申请退税是您的权利，无论多小的税款，您都可以办理年度汇算申报并申请退税；如果您放弃退税，那么也不用办理年度汇算申报。

【政策依据】

《关于个人所得税综合所得汇算清缴涉及有关政策问题的公告》（财政部税务总局公告 2019 年第 94 号）

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