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只有个体户的经营收入要进行年度汇算清缴吗? - 北京代理记账

只有个体户的经营收入要进行年度汇算清缴吗?

2021-04-01上一篇 : |下一篇 :

只有个体户的经营收入要进行年度汇算清缴吗? 资讯 第1张

第636问

只有个体户的经营收入要进行年度汇算清缴吗?

答:个体工商户取得经营所得,是按年计算个人所得税,由纳税人在月度或者季度终了后十五日内向税务机关报送纳税申报表,并预缴税款;在取得收入所得的次年三月三十一日前办理汇算清缴。除了个体工商户业主外,还有个人独资企业投资人、合伙企业个人合伙人、承包承租经营者个人以及其他从事生产、经营活动的个人在中国境内取得经营所得,且实行查账征收的或者在中国境内两处及以上取得经营所,都需要办理经营所得汇算清缴。今年虽然经历了疫情,但到目前为止,并没有收到个人经营所得汇算清缴的办理期限延迟的通知,所以,广大需要申报而未进行申报的朋友们要注意抓紧时间了。

以下内容参考阅读

政策链接

《中华人民共和国个人所得税法》

财税公告2019年第94号 个税综合所得汇缴有关政策问题》

声明

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