个人所得税退手续费的会计科目-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	个人所得税退手续费的会计科目
释义	法律主观：根据《中华人民共和国企业所得税法》和《中华人民共和国企业所得税法实施条例》的有关规定，企业代扣代缴个人所得税取得手续费收入应缴纳企业所得税。企业所取得的手续费返还严格来讲应按服务业中的代理业计征增值税。
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