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2008年7月1日,财政部、国家税务总局下发《关于高级专家延长离休退休期间取得工资薪金所得有关个人所得税问题的通知》(财税[2008]7号,以下简称财税[2008]7号),对高级专家延长离休退休期间取得的工资、薪金所得及有关征免个人所得税政策口径问题进行明确。为方便大家理解,笔者结合其他相关离休退休人员个人所得
On July 1, 2008, the Ministry of Finance and the State Administration of Taxation issued the Circular on Issues Concerning Personal Income Tax Relating to the Acquisition of Wages and Salaries by Senior Experts during Retirement Retirement (Cai Shui [2008] No.7, hereinafter referred to as Cai Shui [2008] No.7 ) Made clear the question of the senior experts’ extension of the wage and salary income obtained during the retirement retirement period and the relevant tax exemption on individual income tax. For the convenience of everyone to understand, I combined with other personal retired retired personal income