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1．误餐补助是否免征个人所得税 问：我公司位于郊区，为方便职工的工作和生活，我们实行中午集中就餐，每人每月发给60元作为误餐生活补助费。请问该生活补助费是否免征个人所得税﹖ 答：该误餐补助费不享受免征个人所得税。这是因为：1根据《国家税务总局关于生活补助费
1. Questionnaire on whether to exempt from personal income tax Q: Our company is located in the suburbs. In order to facilitate the work and life of employees, we practice lunch at noon and send 60 yuan per person per month as a meal subsidy. Will the living allowance exempt from personal income tax? A: The meal subsidy does not enjoy exemption from personal income tax. This is because: 1 According to "State Administration of Taxation on living allowance