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国家税务总局关于个人因解除劳动合同取得经济补偿金征收个人所得税问题的通知
 

国家税务总局关于个人因解除劳动合同取得经济补偿金征收个人所得税问题的通知

国税发〔1999〕178号

1999-9-23

1999年9月23日 国税发〔1999〕178号

近接一些地区请示,要求对企业在改组、改制或减员增效过程中解除职工的劳动合同而支付给被解聘职工的一次性经济补偿金征收个人所得税政策问题加以明确。经研究,现规定如下:

一、对于个人因解除劳动合同而取得一次性经济补偿收入,应按“工资、薪金所得”项目计征个人所得税。

二、考虑到个人取得的一次性经济补偿收入数额较大,而且被解聘的人员可能在一段时间内没有固定收入,因此,对于个人取得的一次性经济补偿收入,可视为一次取得数月的工资、薪金收入,允许在一定期限内进行平均。具体平均办法为:以个人取得的一次性经济补偿收入,除以个人在本企业的工作年限数,以其商数作为个人的月工资、薪金收入,按照税法规定计算缴纳个人所得税。个人在本企业的工作年限数按实际工作年限数计算,超过12年的按12计算。

三、按照上述方法计算的个人一次性经济补偿收入应纳的个人所得税税款,由支付单位在支付时一次性代扣,并于次月7日内缴入国库。

四、个人按国家和地方政府规定比例实际缴纳的住房公积金、医疗保险金、基本养老保险金、失业保险基金在计税时应予以扣除。

五、个人在解除劳动合同后又再次任职、受雇的,对个人已缴纳个人所得税的一次性经济补偿收入,不再与再次任职、受雇的工资、薪金所得合并计算补偿个人所得税。

六、本通知自1999年10月1日起执行,此前规定与本通知规定不一致的,按本通知执行。


Circular of the State Administration of Taxation on Issues related to Imposition of Individual Income Tax on Individuals for Economic Compensation due to Rescission of Employment Contracts

 

Guo Shui Fa [1999] No. 178

1999-9-23

September 23, 1999 Guo Shui Fa [1999] No.178

 

Having received some requests from some areas for specific instructions on the policy issues related to imposition of individual income tax upon those workers laid off in the course of restructuring, reform or reduction of staff for increase of sufficiency for the economic compensation in a lump sum due to rescission of employment contract, we do hereby make the following regulations on the basis of research:

 

1. For the economic compensation obtained by individuals in a lump sum owing to the rescission of employment contract, the individual income tax is to be collected as the item “salary and wages”.

2. In consideration of the fact that the economic compensation in a lump sum obtained by individual workers is quite large in sum, and those laid-off will probably have no fixed income for a period, the economic compensation obtained by individual workers in a lump sum may be deemed as several months’ salary and wage obtained in a lump sum, and may be divided equally within a certain period. The specific measure is as follows: the economic compensation obtained in a lump sum is divided by the number of years of the period for which an individual works in the relevant enterprise; the quotient may be deemed as the monthly salary or wage of the individual worker, and the individual income tax may be calculated and paid in accordance with tax laws. The period for which the worker actually worked in the enterprise shall be deemed as the final period for calculation, and the period exceeding 12 years is deemed as 12 years.

3. The individual income tax calculated in the above formula upon the economic compensation in a lump sum is to be withheld by the paying enterprise when paying such economic compensation, and will be paid to the treasury on the 7th day of next month.

4. The Housing Provident Fund, medical care insurance fund, basic pension, Unemployment Insurance Premium paid by individuals at the rate provided by the state or local governments shall be deducted in calculating the tax.

5. If a worker takes office or is employed after the rescission of employment contract, the economic compensation paid in a lump sum for which the individual income tax has paid will not be combined with the salary and wages for the subsequent office or employment in calculating the compensation of individual income tax.

6. This Circular takes effect as of October 1, 1999; if there is any previous provision in conflict with this Circular, this Circular shall apply.