近接一些地区请示 ,要求对个人所得税有关政策做出规定。经研究 ,现明确如下 :一、关于企业减员增效和行政、事业单位、社会团体在机构改革过程中实行内部退养办法人员取得收入征税问题。实行内部退养的个人在其办理内部退养手续后至法定离退休年龄之间从原任职单位取得的工资 Some regions recently asked for instructions on the personal income tax policies to make provisions. After the study, it is clear as follows: First, on the downsizing and efficiency of enterprises and administrative, public institutions and social organizations in the process of institutional reform, the implementation of internal retirement measures to obtain revenue tax. Salaries earned by former internally-employed individuals between the statutory retirement age and the individuals whose internal retirement is exercised after they go through the procedure of internal retirement