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税务年度是怎样规定的?

文章发布时间:October 3, 2002

个人税务年度为每年1月1日至12月31日。

个人报税表必须在税务年度结束后的四个月内提交给税务局。

迟交税表的罚款为所欠税款之5%,并且每超一个月,罚款加1%,直至最高的17%为止。

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