论文部分内容阅读
咨询个人所得税法中所指的免征个人所得税的福利费、救济金是指什幺?有无金额或者项目上的限制?(河南省戴晓娇)解答根据《国务院关于修改〈中华人民共和国个人所得税法实施条例〉的决定》国务院令第452号第十四条的规定:个人所得税法第四条第四项所说的福利费,是指根据国家有关规定,从企业、事业单位、国家机关、社会团体提取的福利费或者工会经费中支付给个人的生活补助费;所说的救济金,是指国家民政部门支付给个人的生活困难补助费。
Consult the personal income tax law refers to the individual income tax exemption for welfare benefits, what is the relief? Whether the amount or the project restrictions? (Henan Province Xiao Xiaojiao) answer According to the “State Council on Amending the Individual Income Tax Law of the People’s Republic of China Implementation Decree ”Decree No. 452 of the State Council stipulates: The welfare fee as mentioned in Item 4 of Article 4 of the Individual Income Tax Law means that according to the relevant provisions of the state, from the enterprises, public institutions, state organs, society The living allowance paid to the individual from the welfare expenses or union funds withdrawn by the group; The said relief fund refers to the subsidy for living difficulties paid by the state civil affairs department to the individual.