29-年所得12万元以上纳税人报个人所得税自行申报有关问题的解答（29- income of 120 thousand yuan or more taxpayers reported personal income tax, reporting their own answers to relevant issues）.docVIP

29-年所得12万元以上纳税人报个人所得税自行申报有关问题的解答（29- income of 120 thousand yuan or more taxpayers reported personal income tax, reporting their own answers to relevant issues） Annual income of 120 thousand yuan or more taxpayers reported personal income tax to declare the relevant questions First, the annual income of 120 thousand yuan or more should be how to grasp? What does it include? Answer: the individual income tax declaration measures (Trial) (hereinafter referred to as the measures) regulations, annual income of 120 thousand yuan, is a tax year 11 income reached 120 thousand yuan in total: wages and salaries and individual industrial and commercial households, income, for enterprises and institutions from contracted or leased operation income and labor income and income from authors remuneration, royalties, interest, dividends, dividend income, income from lease of property, transfer of property income, contingent income and other income, . Two what income can not be calculated in the annual income? A: when calculating the income from the first year of 120 thousand, the tax-free income stipulated in the individual income tax law and its implementing regulations, as well as the relevant income permitted before tax deduction, may not be counted in the annual income. The following three items are included: (1) the tax-free income stipulated in Item 1 to fourth of article ninth of the individual income tax law, i.e.: 1. of the provincial peoples government, ministries and commissions of the State Council, China peoples Liberation Army units and above, as well as issued by foreign or international organizations of science, education, technology, culture, health, sports and environmental protection; 2. interest on national debt and financial bonds issued by the state; 3. issued in accordance with the unified regulations of the state subsidies and allowances, the personal income tax law regulations for the implementation of the provisions of article thirteenth, special governmen