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”所得原则上不再扣除费用，应全额作为应纳税所得额按适用税率 I. The “double salary” obtained by an individual after the implementation of the “double-pay system” by the state organs, public institutions, enterprises and other units (with the unit paying an additional month’s salary for its employees in accordance with the relevant state provisions) shall be taken as a separate Monthly income, salary income personal income tax. In principle, no deduction of the above-mentioned “double-pay” income shall be made in full amount as taxable income at the applicable tax rate