国家税务总局关于离退休人员取得单位发放离退休工资以外奖金补贴征收个人所得税的批复国家税务总局关于离退休人员取得单位发放离退休工资以外奖金补贴征收个人所得税的批复 国税函〔2008〕723号 2008-8-7 福建省地方税务局： 你局《关于单位对离退休人员发放退休工资以外的奖金补贴如何征收个人所得税的请示》（闽地税发[2008]121号）收悉。经研究，批复如下： 离退休人员除按规定领取离退休工资或养老金外，另从原任职单位取得的各类补贴、奖金、实物，不属于《中华人民共和国个人所得税法》第四条规定可以免税的退休工资、离休工资、离休生活补助费。根据《中华人民共和国个人所得税法》及其实施条例的有关规定，离退休人员从原任职单位取得的各类补贴、奖金、实物，应在减除费用扣除标准后，按“工资、薪金所得”应税项目缴纳个人所得税。 国家税务总局 二○○八年八月七日
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