新《个税法》下综合所得预扣预缴及汇算清缴  

Withholding and Pre-Payment and Final Settlement of Comprehensive Income Under the New"Individual Tax Law"

作　　者：杨硕[1] YANG Shuo(School of Accounting and Finance,Ningxia Vocational Technical College of Industry and Commerce,Yinchuan 750021,China)

机构地区：[1]宁夏工商职业技术学院财会金融学院,银川750021

出　　处：《中小企业管理与科技》2020年第16期95-97,共3页Management & Technology of SME

基　　金：宁夏工商职业技术学院横向科研课题《投融资咨询暨尽职调查报告制作和实践》,编号:nxgshx2019-35。

摘　　要：1980年9月10日第五届全国人民代表大会第三次会议通过《中华人民共和国个人所得税法》(以下简称《个税法》),至今,《个税法》已先后经历了7次修订,并于2019年1月1日开始实施。此次修订,亮点层出不穷,新增了综合所得和专项附加扣除,并采取了累计预扣预缴年度汇算清缴的征收方式。论文探讨新《个税法》下综合所得的预扣预缴及汇算清缴。The"Individual Income Tax Law of the People's Republic of China"(hereinafter referred to as the"Individual Income Tax Law")was adopted at the Third Session of the Fifth National People's Congress on September 10,1980.So far,the"Individual Tax Law"has undergone seven amendments,which came into effect on January 1,2019.The bright spot of this revision emerges one after another,has added comprehensive income and special additional deduction,and has adopted the collection method of accumulated withholding and pre-payment of annual final settlement.This paper discusses the withholding and pre-payment and final settlement of comprehensive income under the new"Individual Tax Law".

关 键 词：个人所得税 预扣预缴 汇算清缴 

分 类 号：F812.42[经济管理—财政学]