财政部、税务总局：延续实施个人所得税综合所得汇算清缴有关政策

Zhitong
2023.08.28 07:41
财政部、税务总局发布关于延续实施个人所得税综合所得汇算清缴有关政策的公告，2024 年 1 月 1 日至 2027 年 12 月 31 日居民个人取得的综合所得，年度综合所得收入不超过 12 万元且需要汇算清缴补税的，或者年度汇算清缴补税金额不超过 400 元的，居民个人可免于办理个人所得税综合所得汇算清缴。居民个人取得综合所得时存在扣缴义务人未依法预扣预缴税款的情形除外。
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