中国政策档案 Governance Archive HOLDINGS 223,932 · FONDS 106
Record · chinatax ACC. 900062570

Announcement of the Ministry of Finance and the State Administration of Taxation on Continuing the Implementation of Policies Related to the Annual Settlement of Individual Income Tax Comprehensive Income

财政部税务总局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

Issuer
Date
2023-08-18
Instrument
announcement
Cited by
0
This document extends the exemption from annual individual income tax settlement for residents with annual comprehensive income not exceeding 120,000 yuan or with a supplementary tax amount not exceeding 400 yuan, effective from January 1, 2024 to December 31, 2027.
Full text · 原文 218 字
为进一步减轻纳税人负担,现就个人所得税综合所得汇算清缴有关政策公告如下:<br> 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。<br> 财政部 税务总局<br> 2023年8月18日<br> 该文件非由国家税务总局牵头制定,查询结果仅供参考