常見問題

取得多處經(jīng)營所得的個體工商戶如何享受經(jīng)營所得減半征收個人所得稅政策？

發(fā)布時間 : 2025-02-06 11:10:54

《國家稅務總局關于進一步落實支持個體工商戶發(fā)展個人所得稅優(yōu)惠政策有關事項的公告》（國家稅務總局公告2023年第12號）規(guī)定，對個體工商戶年應納稅所得額不超過200萬的部分減半征收個人所得稅。

若個體工商戶從兩處以上取得經(jīng)營所得，需在辦理年度匯總納稅申報時，合并個體工商戶經(jīng)營所得年應納稅所得額，重新計算減免稅額，多退少補。

上一篇：公司同時申報享受“六稅兩費”減免優(yōu)惠和重點群體、扶持自主就業(yè)退役士兵創(chuàng)業(yè)就業(yè)政策減免城市維護建設稅、教育費附加、地方教育附加，應當按什么順序處理？下一篇：小規(guī)模納稅人，是否可以放棄減免稅，開具增值稅專用發(fā)票？

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常見問題

取得多處經(jīng)營所得的個體工商戶如何享受經(jīng)營所得減半征收個人所得稅政策？

取得多處經(jīng)營所得的個體工商戶如何享受經(jīng)營所得減半征收個人所得稅政策？