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国家税务总局日前发出通知,对从福利费或者工会经费中支付给个人的生活补助费予以明确,并指出,生活补助费是指由于某些特定事件或原因而给纳税人本人或其家庭的正常生活造成一定困难,其任职单位按国家规定从提留的福利费或工会经费中向其支付的临时性生活困难补助。 下列收
The State Administration of Taxation recently issued a circular to clarify the subsistence allowance paid to individuals from welfare funds or trade union funds and pointed out that subsistence grants refer to the taxpayers themselves or their families who are due to certain specific incidents or reasons Life caused some difficulties, according to the provisions of their work units to be retained from the welfare or trade union funds to pay them temporary living difficulties subsidy. The following income