最近,国家税务总局下发了《关于单位为员工支付有关保险缴纳个人所得税问题的批复》(国税函[2005]318号,以下简称“318号文”),笔者对此做一简要分析。1.318号文中的免税保险金,指的是《财政部国家税务总局关于住房公积金、医疗保险金、养老保险金征收个人所得税问题的通知》( Recently, the State Administration of Taxation issued the Reply on the Issue of Individual Income Taxes on the Payment of Insurance to Employees by the Units (Guoshuihan [2005] No. 318, hereinafter referred to as “No. 318”), which the author gives a brief analysis. The tax-exempt insurance in Article 1.318 refers to the “Circular of the Ministry of Finance and the State Administration of Taxation on the Issue of Levying Personal Income Tax on Housing Provident Fund, Medical Insurance Money and Old-age Insurance Money” (