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个人所得税一年要交几次?
释义
个人所得税一年要交几次?个人所得税的征收方式可分为按月计征和按年计征。个体工商户的生产、经营所得,对企业事业单位的承包经营、承租经营所得,特定行业的工资、薪金所得,从中国境外取得的所得,实行按年计征应纳税额,其他所得应纳税额实行按月计征。我国个人所得税的征收方式实行源泉扣缴与自行申报并用法,注重源泉扣缴。还有不懂的吗?
该内容由 杨振军律师 和 律说律答 共创回答
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