代扣代缴个税返还手续费是否免税-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	代扣代缴个税返还手续费是否免税
释义	代扣代缴个人所得税返还的2%手续费及代扣代缴预提所得税返还的手续费均不属于不征税收入、免税收入，应作为应税收入，征收企业所得税。个人办理代扣代缴税款手续，按规定取得的扣缴手续费，暂免征收个人所得税。法律依据《中华人民共和国个人所得税法》第二条《印花税暂行条例》第二条《中华人民共和国契税暂行条例》第二条、第三条、第四条
随便看	加入民革的条件加入民革需要具备什么条件？社区民生毕业几年能考民办大学毕业证有用吗？社区民生毕业几年能考？加入民革的条件进转盘出转盘交规有哪些变更车道时应开启转向灯迅速驶入如图所示当驾车时遇右侧车辆开启转向灯准备变更车道应当怎样做左转掉头规则图示红灯向上的箭头能右转吗进转盘出转盘交规是什么如下图左转弯车辆不可以直接进入左转弯待转区等待放行信号。箭头指示灯能右转弯吗能否通过双黄线加斜线实现车辆掉头？转盘交通责任划分图解红灯向上的箭头能右转吗驾驶机动车在道路上掉头时应当提前开启左转向灯变道转向灯正确使用方法变更车道时应开启转向灯迅速驶入? 变更车道时应开启转向灯迅速驶入?? 变更车道时应开启转向灯迅速驶入红灯向上的箭头能右转吗左转掉头规则图示变更车道时应开启转向灯迅速驶入? agreement for going abroad to pursue study agreement for going and studying abroad agreement for itemized contracting of engineering projects Agreement for Subsidies and Countervailing Duties agreement in simplified form agreement in writing agreement jurisdiction agreement-making power Agreement, Noncompete agreement not to give each other away agreement of alternative jurisdiction agreement of assistance agreement of Chinese and foreign equity joint venture agreement of compensation trade agreement of cooperators agreement of economic franchises agreement of investment protection agreement of joint management agreement of loans by proxy agreement of mediation in civil litigation agreement of partners in leasehold management agreement of payment by agency agreement of private persons agreement of separation agreement of transfer

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