代扣代缴个税返还手续费是否免税-法律综合法律援助-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	法律分析: 代扣代缴个税的返还手续费，是免税的。对扣缴义务人按照所扣缴的税款，付给百分之二的手续费；而对于该笔手续费的，不属于征税收入，不需要缴纳个人所得税。法律依据:《《中华人民共和国个人所得税法》》第十八条对储蓄存款利息所得开征、减征、停征个人所得税及其具体办法，由国务院规定，并报全国人民代表大会常务委员会备案。
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