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做了工资没有申报个人所得税 法律问题
释义
法律分析:
没按时发工资也是需要申报个人所得税.
法律依据:
《中华人民共和国税收征收管理法实施细则》 第三十二条 纳税人在纳税期内没有应纳税款的,也应当按照规定办理纳税申报.无论是否有收入,都需要按月申报个人所得税;如果当月没有工资收入,可以进行零申报.
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更新时间：2025/12/28 13:14:06