Full text · 原文
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该文件非由国家税务总局牵头制定，查询结果仅供参考<br>
应纳税所得额,个人所得税
Record · chinatax
ACC. 900064445
Notice on Issues Concerning Individual Income Tax for Enterprise Annuities and Occupational Annuities
财政部人力资源社会保障部国家税务总局关于企业年金职业年金个人所得税有关问题的通知
Issuer
—
Date
2013-12-06
Instrument
notice
Cited by
0
This notice clarifies the individual income tax treatment for enterprise annuities and occupational annuities, specifying the taxable income calculation and tax deferral rules.