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，现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通知如下：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 In order to further support the employer units such as enterprises, institutions, organs and social organizations to promote the reform of the labor and personnel system, properly resettled relevant personnel and maintain social stability, the individual lump-sum compensation income obtained from the individual for canceling the labor relationship with the employing unit is hereby levied on individuals The relevant issues of income tax are notified as follows: I. One-off compensation income (including one-time compensation income) obtained by an individual for terminating the labor relationship with the employing unit