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个人所得税汇算清缴不超过12万是超过12万才交税吗
释义
法律客观:
《税收征管法》 第六十二条 纳税人未按照规定的期限办理纳税申报和报送纳税资料的,或者扣缴义务人未按照规定的期限向税务机关报送代扣代缴、代收代缴税款报告表和有关资料的,由税务机关责令限期改正,可以处二千元以下的罚款;情节严重的,可以处二千元以上一万元以下的罚款。
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system of separate recognition
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system of tax division between central and local governments
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system of the congress of staff and workers
system of the court of second instance being the final instance
system of the economic responsibilities of enterprise
system of the economic responsibilities within an enterprise
system of the law of reform through labor
system of the third instance as the final
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更新时间:2025/10/22 19:40:54