为进一步支持企业、事业单位,机关、社会团体等用人单位推进劳动人事制度改革,妥善安置有关人员,维护社会稳定,财政部、国家税务总局以财税[2001]157号文件对个人因与用人单位解除劳动关系而取得的一次性补偿收入征免个人所得税的有关问题规定如下: 一、个人因与用人单位解除劳动关系而取得的一次性补偿收入（包括用人单位发放的经济补偿金、生活补助费和其他补助费用）,其收入在当地 In order to further support the employer units such as enterprises, public institutions, organs and social organizations to promote the reform of the labor and personnel system, properly resettrate relevant personnel and maintain social stability, the Ministry of Finance and the State Administration of Taxation, in accordance with Cai Shui [2001] No. 157 document, Disposal of labor relations and obtain a one-time compensation for income tax exemption from the personal income tax issues as follows: First, an individual and the employing unit to lift the labor relationship and obtain a one-time compensation income (including the employing unit’s economic compensation, living allowance And other subsidies), their income is local