什么情况下免征个人所得税？免征个人所得税33种情形

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什么情况下免征个人所得税？免征个人所得税33种情形 - 北京代理记账

什么情况下免征个人所得税？免征个人所得税33种情形

2021-09-25上一篇：营业执照办理流程是怎样的|下一篇：小规模纳税人税控盘维护费抵减的申报表填写方法

请问在2019年度至2020年度，什么情况下可以免除办理个人所得税综合所得汇算清缴？

答：《财政部税务总局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）规定：“一、2019年1月1日至2020年12月31日居民个人取得的综合所得，年度综合所得收入不超过12万元且需要汇算清缴补税的，或者年度汇算清缴补税金额不超过400元的，居民个人可免于办理个人所得税综合所得汇算清缴。居民个人取得综合所得时存在扣缴义务人未依法预扣预缴税款的情形除外。……

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