个人所得税申报时间的规定

个人所得税申报时间主要是根据国家发布的个税申报暂行办法还有个税代扣代缴的暂行条例,对于个税的具体申报时间做了下面的规定,首先除非是特殊的情况,通常情况下纳税人都应该将该月应纳税在次月的7日内向当地的主管税务机关申报并且缴纳税款。

    关于个人所得税申报时间,我们这里有一个概念,就是必须是账册健全的经营户,也就是说要有自行管理和建立账簿 的能力,这一类的经营者的缴纳可以分成按月预缴和按年缴纳两种情况。不过相同的地方就是应该在次月7天以内去主管税务机关缴纳,如果是按年缴纳的话,可以 在年度的3个月以内进行汇算清缴,因为这里涉及到了预缴的问题,所以如果是预缴有的多的,主管税务机关会相应的退回税款,但是如果说不够的话,相应的会要 求补缴一定的税款。对于那些没有自主经营账簿的经营者,各地税务机关有权自己确定征收方式。

    还有一类个人所得税申报时间是对于一次性取得收入的,比如说一次性取得的承包收入,或者承租收入,应该在取得收入的30天以内申报 并且纳税,对于来源于境外的所得,还有既有来源于境外又有来源于境内,这些都是比较的复杂的,我们建议大家去翻阅相关的资料,做一个详细的了解。在个人所 得税申报时间之内我们还应该递交个税申报报表,以此来显示收支明细。

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