泉税小课堂（二）——年度汇算的“年度”怎么算？

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泉税小课堂（二）——年度汇算的“年度”怎么算？ - 北京代理记账

泉税小课堂（二）——年度汇算的“年度”怎么算？

2021-04-01上一篇：企业财务管理五大价值和财务报表价值|下一篇：五年时间做到财务经理，这位90后是如何做到的？

泉税小课堂（二）——年度汇算的“年度”怎么算？资讯第1张

导语

为确保纳税人顺利完成新税制实施后首个个人所得税综合所得年度汇算，现开通【个税汇算全指南】系列操作指引，相关操作一网打尽。

【个税汇算全指南】泉税小课堂（二）——年度汇算的“年度”怎么算？

年度汇算的“年度”怎么算？

答:年度汇算的“年度”即为纳税年度，也就是公历 1 月 1 日起至12 月 31 日。如，实际取得工资是在 2019 年的 12 月 31 日，那么它就属于 2019 年度；实际取得工资是在 2020 年的 1 月 1 日，那么它就属于 2020 年度。

来源：济南税务

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