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扣缴义务人向居民个人预扣预缴个人所得税时,适用于20%
释义
法律主观:
个人所得税的预扣预缴办法:将纳税人在本单位年初以来的全部工薪收入,减去年初以来的全部可以扣除项目金额,如减除费用、“三险一金”、专项附加扣除等,减出来的余额对照相应预扣率表计算年初以来应预缴的全部税款,再减去之前月份已经预缴的税款,就能计算出本月应该预缴的税款。
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更新时间:2025/6/11 18:08:33