扣繳及綜合所得稅結算申報注意事項

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扣繳及綜合所得稅結算申報注意事項. 講師：廖怡晳股長. 扣繳申報注意事項大綱. 所得稅扣繳制度及目的扣繳義務人與納稅義務人扣繳時點、申報期限免辦扣繳之所得薪資所得退職所得. 所得稅扣繳制度簡介. 扣：扣繳單位給付所得時，將所得人應繳之所得稅款，依規定扣繳率預先「扣」下。繳：寫好繳款書在規定時間向國庫「繳」納。填：加總統計全年給付資料，並依規定「填」寫扣 ( 免 ) 繳憑單。報：在時限內，將各項扣繳書表，向稽徵機關辦理申「報」後，將扣 ( 免 ) 繳憑單填發所得人。. 所得稅扣繳目的. - PowerPoint PPT Presentation

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