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【速搜问答】个人所得税纳税申报方式是什么

问答 admin 9个月前 (03-20) 166次浏览 已收录 0个评论

汉英对照:
Chinese-English Translation:

个人所得税的纳税办法,全国通用实行的有自行申报纳税和全员全额扣缴申报纳税两种。纳税人可以采用远程办税端、邮寄等方式申报,也可以直接到主管税务机关申报。

There are two ways to pay individual income tax: self declaration and full withholding. Taxpayers can report by remote tax terminal, mail, etc., or directly to the competent tax authorities.

个人所得税的纳税办法,全国通用实行的有自行申报纳税和全员全额扣缴申报纳税两种。纳税人可以采用远程办税端、邮寄等方式申报,也可以直接到主管税务机关申报。

There are two ways to pay individual income tax: self declaration and full withholding. Taxpayers can report by remote tax terminal, mail, etc., or directly to the competent tax authorities.

年所得 12 万元以上的纳税人,应在纳税年度终了后 3 个月内向主管税务机关办理纳税申报。如 2008 年度年所得达到 12 万元的纳税人,应该在 2009 年 1 月 1 日至 3 月 31 日期间,到主管的各区地方税务局(税务所)办理纳税申报。凡依据个人所得税法负有纳税义务的纳税人,有下列情形之一的,应当按照国税发[2006]162 号的规定办理纳税申报:

Taxpayers with an annual income of more than 120000 yuan shall file tax returns with the competent tax authorities within three months after the end of the tax year. For the period from January 31, 2008 to December 31, 2008, the local tax authorities should file tax returns of 10000 yuan. Taxpayers who are liable to pay taxes according to the individual income tax law shall file tax returns in accordance with the provisions of Guo Shui Fa [2006] No. 162 in any of the following circumstances:

(一)年所得 12 万元以上的;

(1) An annual income of more than 120000 yuan;

(二)从中国境内两处或者两处以上取得工资、薪金所得的;

(2) Income from wages and salaries obtained from two or more places within the territory of China;

(三)从中国境外取得所得的;

(3) Income obtained from outside China;

(四)取得应税所得,没有扣缴义务人的;

(4) No withholding agent has obtained taxable income;

(五)国务院规定的其他情形。

(5) Other circumstances stipulated by the State Council.

个人所得税法是调整征税机关与自然人(居民、非居民人)之间在个人所得税的征纳与管理过程中所发生的社会关系的法律规范的总称。个人所得税法,就是有关个人的所得税的法律规定。在我国,个人年度收入超过一定的限额时,必须进行个税申报。

The individual income tax law is the general term of the legal norms to adjust the social relations between the tax authorities and natural persons (residents and non residents) in the process of collecting and managing individual income tax. The individual income tax law is the legal provisions on individual income tax. In China, when an individual’s annual income exceeds a certain limit, he must declare personal income tax.

自行纳税申报是指以下两种情形:

Self filing refers to the following two situations:

一、纳税人取得应纳税所得后,根据取得的应纳税所得项目、数额,计算出应纳的个人所得税额,并在税法规定的申报期限内,如实填写相应的个人所得税纳税申报表,报送税务机关,申报缴纳个人所得税。

1、 After obtaining the taxable income, the taxpayer shall calculate the individual income tax payable according to the items and amount of the taxable income, and truthfully fill in the corresponding individual income tax return within the declaration period specified in the tax law, and submit it to the tax authorities for declaration and payment of individual income tax.

二、纳税人在一个纳税年度终了后,根据全年取得的应纳税所得项目、数额、应纳税额、已纳税额、应补退税额,在税法规定的申报期限内,如实填写相应的个人所得税纳税申报表,并报送税务机关、办理相应事项。

2、 After the end of a tax year, the taxpayer shall truthfully fill in the corresponding individual income tax return according to the taxable income items, amount, amount of tax payable, amount of tax paid and amount of tax refundable, and submit it to the tax authorities and handle the corresponding matters within the declaration period specified by the tax law.


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