一、对于个人因解除劳动合同而取得一次性经济补偿收入,应按“工资、薪金所得”项目计征个人所得税。二、考虑到个人取得的一次性经济补偿收入数额较大,而且被解聘的人员可能在一段时间内没有固定收入,因此,对于个人取得的一次性经济补偿收入,可视为一次取得数月的工资、薪金收 I. Individual income tax should be calculated on the basis of “Wage and Salary Income” items if the individual obtains one-off financial compensation income for terminating the labor contract. Second, taking into account the individual to obtain a one-time economic compensation for a large amount of income, and dismissed officers may not have fixed income for some time, therefore, for individuals to obtain one-time economic compensation income can be considered as a few months Wages and salaries