Organs, enterprises and institutions for failure to meet the statutory retirement age for the formal procedures of the individual early retirement, in accordance with uniform standards for the staff to pay a one-time early retirement subsidy, does not belong to retired pay tax-free income, should be in accordance with the personal income tax.
This is the 13th reporter learned from the State Administration of Taxation.
Administration of Taxation, individual early retirement due to formalities for obtaining the one-off subsidy income, shall apply to the statutory retirement age for early retirement procedures for the month of the average apportionment between the income tax. Tax formula: Tax payable = × advance to the statutory retirement age for retirement procedures for the actual number of months.
No comments:
Post a Comment