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各区、县地方税务局,各分局:现将《国家税务总局关于印发〈个人所得税自行纳税申报办法(试行)〉的通知》(国税发[2006]162号,以下简称《办法》)转发给你们,并就有关问题补充通知如下,请一并依照执行。一、年所得达到12万元的纳税人无论取得的各项所得是否已足额缴纳了个人所得税,无论代扣代缴单位是否按规定为其进行了个人所得税明细申报,无论纳税人是否按照税法规定进行了日常自行申报,均应于纳税年度终了后3个月内向主管税务机关办理年度自行纳税申报。
All local and county local tax bureaus and sub-bureaus: We hereby forward to you the Circular of the State Administration of Taxation on Printing and Distributing the Measures for the Self-taxation of Individual Income Taxes (for Trial Implementation) (Guo Shui Fa [2006] No. 162) , And the supplementary notice on the following issues, please follow the implementation. First, the annual income of 120,000 yuan of taxpayers regardless of the proceeds have been fully paid personal income tax, regardless of whether the withholding unit for its personal income tax details of the declaration, regardless of whether the taxpayer in accordance with tax law The provisions of the daily self-declaration, should be within 3 months after the end of the tax year to the competent tax authorities for annual self-declaration.