《关于个人所得税有关政策问题的请示》收悉,经研究,现批复如下: 一、国家机关、事业单位、企业和其他单位在实行“双薪制”(按照国家有关规定,单位为其雇员多发放一个月的工资)后,个人因此而取得的“双薪”,应单独作为一个月的工资、薪金所得计征个人所得税。对上述“双薪”所得原則上不再扣除费用,应全额作为应纳税所得额按适用税率计算纳税,但如果纳税人取得“双薪”当月的工资、薪金 The “Notice on Policy Concerning Individual Income Taxes” has been received. Upon research, the following is hereby approved: 1. State organs, public institutions, enterprises and other units are implementing the “double-pay system” (in accordance with relevant state regulations, issuing more units to their employees One-month salary), the individual obtains the “double salary” as a result, and should separately charge the personal income tax as one-month salary and salary income. For the aforesaid “double salary” principle, if no deduction of expenses in principle, full taxable income should be calculated and calculated at the applicable tax rate. However, if the taxpayer obtains the salary and salary of the “double salary” for the current month