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一、企业从提留的工会经费中对职工进行临时困难补助是否应扣缴个人所得税? 企业职工因家里不慎失火,造成生活困难,企业按国家规定从提留的工会经费中对职工进行临时困难补助,根据国家税务总局《关于生活补助范围确定问题的通知》(国税发[1998]155号)文件规定,由于某些特定事件或原因而给纳税人本人或其家属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,免征个人所得税。
1. Whether enterprises should temporarily withhold personal income tax from the labor union funds held by them should be withheld from their personal income tax? Due to the accidental misfiring of enterprises, enterprises cause difficulties in their daily lives. , According to the document of the Circular of the State Administration of Taxation on the Determination of the Scope of Subsidy for Life (Guo Shui Fa [1998] No. 155), certain problems or causes have caused certain difficulties to the normal life of taxpayers themselves or their families, The temporary living difficulties subsidy paid by the office unit to the welfare unit or the labor union in accordance with the state regulations shall be exempt from personal income tax.