中国政策档案 Governance Archive HOLDINGS 228,785 · FONDS 118
Record · chinatax ACC. 900066796
劳社部〔2006〕237号

Reply Letter of the State Administration of Taxation on the Collection of Individual Income Tax on Prizes for Awarded Essays of the China Social Security Forum

国家税务总局关于中国社会保障论坛获奖征文奖金征收个人所得税问题的函

Issuer
Date
2006-12-22
Instrument
reply
Cited by
1
This document clarifies that prizes awarded for essays in the China Social Security Forum do not qualify for tax exemption under the Individual Income Tax Law and must be subject to individual income tax, requiring the Ministry of Labor and Social Security to fulfill withholding obligations.
Full text · 原文 167 字
劳动和社会保障部:<br> 你部《关于中国社会保障论坛获奖征文颁发奖金办理免税的函》(劳社部〔2006〕237号)收悉。经研究,现复函如下:<br> 根据个人所得税法第四条第一项规定,中国社会保障论坛颁发给获奖征文的奖金不符合免税规定,因此,获奖人员的奖金应依法缴纳个人所得税。<br> 你部在颁发奖金时,应根据个人所得税法的规定履行代扣代缴个人所得税义务。