论文部分内容阅读
为支持失业保险制度的建立和完善,保障失业人员的基本生活,现对城镇企业事业单位及其职工个人缴纳的失业保险费(金)征免个人所得税问题明确如下: 一、城镇企业事业单位及其职工个人按照《失业保险条例》规定的比例,实际缴付的失业保险费,均不计入职工个人当期的工资、薪金收入,免予征收个人所得税。本条所称城镇企业,是指国有企业、城镇集体企业、外商投资企业、城镇私营企业以及其他城镇企业。本条所称职工个人,不包括城镇企业事业单位招用的农民合同制工人。
In order to support the establishment and improvement of the unemployment insurance system and to guarantee the basic livelihood of the unemployed, the issue of exemption from personal income tax on unemployment insurance premiums paid by urban enterprises and institutions and their individual employees is as follows: 1. The problems of urban enterprises and public institutions and Individual workers in accordance with the “unemployment insurance regulations” the proportion of the actual payment of unemployment insurance, are not included in the current individual wage and salary income, exempt from personal income tax. Urban enterprises referred to in this Article mean state-owned enterprises, urban collective enterprises, foreign-invested enterprises, urban private enterprises and other urban enterprises. The individual employees referred to in this Article do not include peasant contract workers recruited by urban enterprise and public institutions.