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目前,国家制定的涉及商业保险的个人所得税政策主要有:《财政部国家税务总局关于住房公积金医疗保险金养老保险金征收个人所得税问题的通知》(财税字[1997]144 号)、《关于失业保险费(金)征免个人所得税问题的通知》(国税发[2000]83号)、《国家税务总局关于单位为员工支付有关保险缴纳个人所得税问题的批复》(国税函[2005]318号)。
At present, the personal income tax policies formulated by the state concerning commercial insurance mainly include the Notice of the State Administration of Taxation on the Issue of Levying Personal Income Tax on Pension Insurance of Medical Insurance for Housing Fund (Cai Shui Zi [1997] No. 144), the Notice on Unemployment (Guoshuihan [2000] No. 83) and the Reply of the State Administration of Taxation on the Issue of Individual Income Tax Paid by Employees for Relevant Insurance Payment by Employees (Guo Shui Han [2005] No. 318) .