财政部、国家税务总局日前联合发出通知,从10月1日起,对个人因与用人单位解除劳动关系而取得的一次性补偿在一定范围内可免征个人所得税。通知规定,职工与用人单位解除劳动关系时获得的一次性补偿,其总额不超过当地上年职工平均工资3倍的,可免交个人所得税,超过部分还须照章交纳。职工领取的一次性补偿费用中包含住房公积金、医疗保险、养老保险和失 The Ministry of Finance and the State Administration of Taxation jointly issued a circular a few days ago, starting from October 1, individual lump-sum tax may be exempted for individuals within a certain range from the one-time compensation for personal termination of employment with the employer. The circular stipulates that a one-off compensation that is obtained when an employee and an employer terminate their labor relationship and whose total amount does not exceed three times the average salary of a local employee in the previous year may be exempt from paying personal income tax, and the excess shall be paid in accordance with the relevant regulations. Workers receive one-time compensation costs include housing provident fund, medical insurance, pension insurance and loss