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必读财税 问:我公司员工哪些情形要办理个人所得税汇算清缴? - 北京代理记账

必读财税 问:我公司员工哪些情形要办理个人所得税汇算清缴?

2021-10-26上一篇 : |下一篇 :

问:如果是自然人个人可不可以申请办理临时税务登记?

答:可以,为便利从事生产、经营的个人及时办理税款缴纳等涉税事宜,从事生产、

经营的个人应办而未办营业执照,但发生纳税义务的,可以按规定办理临时税务登记。

参考政策:《国家税务总局关于税收征管若干事项的公告》(国家税务总局公告2019 年第48 号)。