国税发【 2000】 83号 各省、自治区、直辖市和计划单列 市地方税务局： 　　为支持失业保险制度的建立和完善，保障失业人员的基本生活，现对城镇企业事业单位及其职工个人缴纳的失业保险费 (金 )征免个人所得税问题明确如下： 　　一、城镇企业事业单位及其职工个人按照《失 State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state planning: In order to support the establishment and improvement of the unemployment insurance system and to guarantee the basic livelihood of the unemployed, the unemployment tax paid by urban enterprises and institutions and their individual employees The issue of levying and exempting personal income tax on premiums (gold) is as follows: 1. The urban enterprises, institutions and their employees, in accordance with the "loss