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實(shí)務(wù)
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個(gè)人到稅務(wù)代開的,備注寫著購買方應(yīng)在次月15日前代扣代繳銷售方個(gè)人所得稅,這個(gè)如果購買方不交會(huì)有什么影響
FAILED
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同學(xué),這個(gè)要在個(gè)稅系統(tǒng)中代扣的
2023 05/16 11:45
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2023 05/16 11:46
不代扣有什么影響
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2023 05/16 11:48
代扣代繳義務(wù)人必須嚴(yán)格履行扣繳義務(wù)。對不履行扣繳義務(wù)的,稅務(wù)機(jī)關(guān)應(yīng)視其情節(jié)輕重予以處置,并責(zé)令其補(bǔ)繳稅款。公司僅是扣繳義務(wù)人,不是納稅人,因此應(yīng)扣繳未扣繳個(gè)人所得稅不能按偷稅處理,但按照稅收征管法可以處50%以上,三倍以下罰款。
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