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根据《财政部 人力资源社会保障部 国家税务总局关于企业年金 职业年金个人所得税有关问题的通知》（财税〔2013〕103号），自2014年1月1日起全文废止。<br>
应纳税所得额,基本养老保险,个人所得税
Record · chinatax
ACC. 900066171
财税〔2013〕103号
Notice of the State Administration of Taxation on Issues Concerning the Collection and Management of Individual Income Tax on Enterprise Annuities
国家税务总局关于企业年金个人所得税征收管理有关问题的通知
Issuer
—
Date
2009-12-10
Instrument
notice
Cited by
5
This document addresses the collection and management of individual income tax on enterprise annuities, but has been fully abolished as of January 1, 2014, per a referenced higher-level notice.