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为什么有人会退税个税
释义
法律主观:
个人所得税不退税后果为视为放弃退税。也就是没有退税金了。申请退税是权利,可以放弃退税,无需承担任何责任。但若纳税人需要补税,未依法办理综合所得年度汇算的,可能面临税务行政处罚,并记入个人纳税信用档案。
法律客观:
《中华人民共和国个人所得税法》第六条 应纳税所得额的计算: (一)居民个人的综合所得,以每一纳税年度的收入额减除费用六万元以及专项扣除、专项附加扣除和依法确定的其他扣除后的余额,为应纳税所得额。
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更新时间:2025/7/16 1:58:28