论文部分内容阅读
提前退休一次性补偿老王的哥哥因为身体原因向单位申请办理提前退休手续,单位同意他提前退休,并按标准向他支付了一次性补贴,这部分补贴如何缴纳个人所得税呢?根据有关政策规定:1.机关、企事业单位对未达到法定退休年龄、正式办理提前退休手续的个人,按照统一标准向提前退休工作人员支付一次性补贴,不属于免税的离退休工资收入,应按照工资、薪金所得征收个人所得税。2.个人因办理提前退休手续而取得的一次性补贴收入,
Early retirement one-time compensation Pharaoh’s brother for body reasons to apply for early retirement procedures, the unit agreed to his early retirement, and according to the standard to pay him a one-time subsidies, this part of the subsidy how to pay personal income tax? According to the relevant policies and regulations : 1. Organizations, enterprises and institutions do not meet the statutory retirement age, formally apply for early retirement of individuals, in accordance with uniform standards to pay one-time allowance to early retirement staff, do not belong to duty-free retired wage income should be in accordance with the wages and salaries Income tax on personal income. 2. The personal one-off subsidy income obtained due to early retirement procedures,