个人所得税是每年年底申报吗-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	个人所得税是每年年底申报吗
释义	法律主观：个人所得税不是必须要按年申报的。如果个人取得综合所得的，可以由扣缴义务人按月或者按次预扣预缴税款；如果取得经营所得的，可由纳税人在月度或者季度终了后十五日内向税务机关进行申报，并预缴税款。
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