Record · chinatax
ACC. 900067756
财税〔2018〕164号
Notice of the State Taxation Administration on the Collection of Individual Income Tax on Economic Compensation Received by Individuals Due to Termination of Labor Contracts
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
This notice stipulates the rules for levying individual income tax on economic compensation obtained by individuals upon termination of labor contracts. It has been fully abolished by Document Caishui [2018] No. 164.