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近日,山东省莒南县某商业银行财务人员询问,对于该行减员增效过程中,因解除职工劳动合同而支付的一次性经济补偿每人10～15万元不等,该如何纳税? 根据《国家税务总局关于个人因解除劳动合同取得经济补偿金征收个人所得税问题的通知》(国税发[1997]178号规定:“对个人因解除劳动合同而取得一次性经济补偿收入,应按工
Recently, a financial officer of a commercial bank in Taonan County, Shandong Province, inquired about how to pay tax for one-off economic compensation of 10 to 150,000 yuan per person due to dismissing a worker’s labor contract during the downsizing and efficiency increase of the bank. According to Circular of the State Administration of Taxation on Individual Income Taxes on Individuals Getting Economic Compensation for Terminating a Labor Contract (Guoshuifa [1997] No. 178) states: "For a person who obtains one-time financial compensation income for terminating a labor contract,