为支持国有企业改革的顺利进行，妥善安置企业职工，保持社会稳定，现对国有企业职工因解除劳动合同而取得的一次性补偿收入征免个人所得税的问题明确如下： 一、对国有企业职工，因企业依照《中华人民共和国企业破产法（试行）》宣告破产，从破产企业取得的一次性安置费收入， In order to support the smooth progress of SOE reform, properly resettled employees and maintain social stability, the issue of exempting individual income tax from the one-time compensation income obtained by workers in state-owned enterprises for terminating labor contracts is as follows: For enterprises that declare bankruptcy in accordance with the “Enterprise Bankruptcy Law of the People’s Republic of China (Provisional)” and obtain the one-time resettlement fee income from bankrupt enterprises,