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《工友》编辑部:2个月前,我办理了退休手续,开始按月领取养老保险金。由于我从事会计工作30余年,被一家公司录用继续从事会计工作。听说,退休后再就业,所取得的收入也要缴纳个人所得税。请问,我应按哪种应税项目缴纳个人所得税?程宇宗程宇宗读者:对退休人员返聘期间所取得的劳务报酬,一般按“工资、薪金所得”征税。我国《个人所得税法》第2条规定:“下列各项
”Coworkers“ Editorial Department: Two months ago, I handled the retirement formalities and started receiving monthly pension benefits. As I worked in accounting for more than 30 years, was hired by a company to continue accounting work. I heard that after retirement and employment, the income earned also have to pay personal income tax. May I ask what taxable items should I pay personal income tax? Cheng Yu Zong Cheng Yuzong reader: retiree returned to service during the reimbursement of labor, generally according to ”salary, salary income “ tax. Article 2 of the Law of the People’s Republic of China on Individual Income Tax states: ”The following