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关于对工资性收入的几个问题的看法□许增强一、免税的福利费范围根据《中华人民共和国个人所得税法》（下称“税法”）的规定，个人取得的福利费收入免征个人所得税。《中华人民共和国个人所得税法实施条例》（下称“实施条例”）对免税的福利费概念做了明确规定。即“福...
Opinions on Several Issues Concerning Wage-based Income □ Xu Zengqiang I. Scope of Exemption from Welfare Fee According to the provisions of the “Law of the People’s Republic of China on Individual Income Tax (hereinafter referred to as the” Tax Law “), personal welfare tax income shall be exempt from personal income tax . The Implementation Regulations of the Individual Income Tax Law of the People’s Republic of China (”the Implementation Regulations“) clearly stipulates the concept of tax-free welfare funds. That ”blessing ...