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我国《个人所得税法》规定,个人取得的福利费、抚恤金、救济金免征个人所得税;按照国家统一规定发给干部、职工的安家费、退职费、退休工资、离休工资、离休生活补助费免纳个人所得税。那么,职工取得工伤保险、提前退休、内部退养、买断工龄等一次性收入是否免交个税呢?本文拟对上述问题进行分析说明。一、个人按规定取得一次性工伤保险待遇免征个税《财政部国家税务总局关于工伤职工取得的工伤保险待遇有关个人所得税政策的通知》(财税[2012]40号)明确,
The Personal Income Tax Law of the People’s Republic of China stipulates that individual welfare tax, pensions and relief funds shall be exempt from personal income tax. In accordance with the unified national provisions, cadres and staff members will be entitled to pay for their family members, retirement benefits, retirement salaries, retirement salaries and retired living allowances Free from personal income tax. So, workers get work injury insurance, early retirement, internal retirement, buy-off length of one-time income is exempt from a tax? This paper is intended to analyze the above problems. I. Personal One-off Injury Insurance Wages Are Exempted from Individual Income According to the Regulations Circular of the Ministry of Finance and the State Administration of Taxation on the Individual Income Tax Policies on Work Injury Insurance Benefits Obtained by Workers with Injuries (Cai Shui [2012] No. 40)