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问题
个税报错了已缴税,如何更正申报?
释义
法律分析:
纳税人可以向税务机关申请退税或者在下个月进行抵扣,但必须事先向税务机关报告,具体需要和当地主管税务机关核实处理。
法律依据:
《中华人民共和国个人所得税法》 第十四条 扣缴义务人每月或者每次预扣、代扣的税款,应当在次月十五日内缴入国库,并向税务机关报送扣缴个人所得税申报表。纳税人办理汇算清缴退税或者扣缴义务人为纳税人办理汇算清缴退税的,税务机关审核后,按照国库管理的有关规定办理退税。
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更新时间:2025/7/10 18:24:57