財政部、税務總局：延續實施個人所得税綜合所得彙算清繳有關政策

智通財經
2023.08.28 07:41
財政部、税務總局發佈關於延續實施個人所得税綜合所得彙算清繳有關政策的公告，2024 年 1 月 1 日至 2027 年 12 月 31 日居民個人取得的綜合所得，年度綜合所得收入不超過 12 萬元且需要彙算清繳補税的，或者年度彙算清繳補税金額不超過 400 元的，居民個人可免於辦理個人所得税綜合所得彙算清繳。居民個人取得綜合所得時存在扣繳義務人未依法預扣預繳税款的情形除外。
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