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税务机关返还个税代扣代缴手续费如何处理?
释义
税务机关返还个税代扣代缴手续费如何处理?(1)如扣缴义务人用于奖励办税人员的,取得收入可挂往来账科目,不作为收入处理;办税员(财务人员)取得代扣缴义务手续费的奖励收入不计征个人所得税;(2)如扣缴义务人不用作奖励办税员(财务人员)个人的而纳入企业作为其他用途的,则应作正常生产经营以外取得的收入处理,计入“营业外收入”。以上就是我为大家总结的内容,希望大家明白。
该内容由 杨振军律师 和 律说律答 共创回答
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