随着改革的深化,部分企业、行政、事业单位、社会团体进行了相应的机构改革和调整,有的单位对一部分未达到法定离退休年龄的人员实行内部退养。退养人员有的按月从原单位领取工资(有的称之为内退工资或退休费);有的则从原单位一次性领取退养费。对内部退养人员工资、薪金所得如何正确计算个人所得税? With the deepening of the reform, some enterprises, administrative institutions, public institutions and social organizations have carried out corresponding institutional reforms and adjustments. Some units implement internal retirement on the part of those who have not reached the statutory retirement age. Some of them will receive their wages from the original units on a monthly basis (some may call them wage backs or retirement fees), while others will receive one-off repairs from the original unit. How to correctly calculate the personal income tax on the wages and salaries of internal retired workers?