税务机关返还个税代扣代缴手续费如何处理？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	税务机关返还个税代扣代缴手续费如何处理？
释义	税务机关返还个税代扣代缴手续费如何处理？（1）如扣缴义务人用于奖励办税人员的，取得收入可挂往来账科目，不作为收入处理；办税员（财务人员）取得代扣缴义务手续费的奖励收入不计征个人所得税；（2）如扣缴义务人不用作奖励办税员（财务人员）个人的而纳入企业作为其他用途的，则应作正常生产经营以外取得的收入处理，计入“营业外收入”。以上就是我为大家总结的内容，希望大家明白。该内容由杨振军律师和律说律答共创回答
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