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这些人务必在规定时间内办理个税汇算清缴! - 北京代理记账

这些人务必在规定时间内办理个税汇算清缴!

2021-09-29上一篇 : |下一篇 :

哪些人无需办理个税年度汇算【这些人可以退钱啦!个税年度汇算即将开启】2020年度的个税综合所得将开始“多退少补”。近日,国家税务总局发布公告,规定相关纳税人需要在2021年3月1日至6月30日办理2020年度个税综合所得汇算清缴。应退或应补税额=-2020年已预缴税额。依据《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》(2019年第94号)有关规定,纳税人在2020年度已依法预缴个人所得税且符合下列情形之一的,无需办理年度汇算:(一)年度汇算需补税但综合所得收入全年不超过12万元的;(二)年度汇算需补税金额不超过400元的;(三)已预缴税额与年度应纳税额一致或者不申请退税的。依据税法规定,符合下列情形之一的,纳税人需要办理年度汇算:(一)已预缴税额大于年度应纳税额且申请退税的;(二)综合所得收入全年超过12万元且需要补税金额超过400元的。(新华网;LX)