论文部分内容阅读
近日,有许多居民到地税机关反映和咨询,对取得的个人收入哪些要缴纳个人所得税、哪些不需要缴纳个人所得税不大了解,以至于造成不该申报缴纳的却申报了,而该缴纳的却反而没有申报缴纳,要求解答。现根据《个人所得税法》和财政部、国家税务总局一些文件的规定,对哪些收入不须缴纳个人所得税、哪些收入可以经批准给予减税作个介绍(本文不含某些享受法定税收优惠的外籍个人):
Recently, many residents to the local tax authorities to reflect and consult on what personal income tax personal income tax to be paid, which do not need to pay personal income tax do not understand, so that should not be declared to pay but declared, but the pay is Instead of declaring and paying, asking for answers. According to the “Personal Income Tax Law” and the Ministry of Finance, the State Administration of Taxation some documents, which income do not need to pay personal income tax, which revenue can be approved to give tax relief to introduce (this article excludes certain enjoyment of statutory tax incentives Foreign individual):