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港澳人员个税申报怎么填
释义
法律主观:
自行纳税申报:(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 。(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。
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更新时间:2025/10/31 18:48:19