代扣代缴个税返还手续费是否免税-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	代扣代缴个税返还手续费是否免税
释义	代扣代缴个人所得税返还的2%手续费及代扣代缴预提所得税返还的手续费均不属于不征税收入、免税收入，应作为应税收入，征收企业所得税。个人办理代扣代缴税款手续，按规定取得的扣缴手续费，暂免征收个人所得税。法律依据《中华人民共和国个人所得税法》第二条《印花税暂行条例》第二条《中华人民共和国契税暂行条例》第二条、第三条、第四条
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