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对储蓄存款利息所得征收个人所得税的实施办法

Article 9

In force

扣缴义务人每月代扣的税款,应当在次月7日内缴入中央国库,并向当地主管税务机关报送代扣代缴税款报告表;代扣的税款为外币的,应当折合成人民币缴入中央国库。

Administrative Regulations · State Council · In force from —

Article 8Back to full textArticle 10

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