个人所得税手续费返回-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	个人所得税手续费返回
释义	法律分析：个人办理代扣代缴税款手续费发放给办税人员，个人所得税免征；如取得手续费返还的员工为负责代扣代缴工作的办税人员，暂免征收个人所得税；属于非相关人员的，应按照工资、薪金所得计算缴纳个人所得税。法律依据：《国家税务总局关于发布〈个人所得税扣缴申报管理办法（试行）〉的公告》第十七条对扣缴义务人按照规定扣缴的税款，按年付给百分之二的手续费。不包括税务机关、司法机关等查补或者责令补扣的税款。扣缴义务人领取的扣缴手续费可用于提升办税能力、奖励办税人员。
随便看	土地被占用两年,还没有补偿怎么办被征收土地承包合同未到期如何补偿？承包期未到,土地被征用如何赔偿土地承包期内土地被征用，剩余承包期咋办承包地未到期被征收应该如何进行补偿？土地承包合同未签定有效吗没有土地承包合同能起诉吗未签订土地承包合同,是否有效承包土地没有合同有什么办法承包土地没有合同有什么办法？没有签合同算不算承包 -土地承包我的土地可以不交农村土地承包合同吗农村承包土地没有签合同怎么办啊？承包地到期后怎么办土地流转后土地承包期满后土地怎么办承包地到期怎么办？土地承包到期后该怎么办 -法律知识承包地到期后怎么办？承包农作物到期后怎么处理？承包合同到期怎么处理土地承包到期怎么办，有啥规定土地承包出去的占地补偿款归属于谁？土地补偿费归谁承包地占地补偿给谁承包地被征收土地补偿款归谁 crime of enticing others into overseas immigration crime of escaping from custody crime of escaping from prison crime of espionage crime of espionage and sedition crime of eulogizing the enemy crime of evading foreign exchanges crime of evading or illegally trading in foreign exchanges crime of evading taxes crime of evasion of military service crime of exposing a child to risk of burning crime of extorting a confession by torture crime of extorting bribes crime of extortion crime of fabricating rumors to mislead people in wartime crime of fabrication of rumors to mislead people in combat situation crime of failure to comply with an exclusion order crime of false imprisonment crime of falsely making out specialized value-added-tax receipts crime of falsely making out specialized VAT receipts crime of falsely passing off military orders crime of false pretenses crime of feigned investment crime of flight of capital contribution crime of floating stocks or debentures without due approval

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