問：退休人員取得的過節費是否需要繳納個人所得稅
Q: whether you need retirees get festival bonus pay individual income tax
答：離退休人員取得過節費，應該按照《國家稅務總局關于離退休人員取得離退休工資以外的獎金補貼征稅問題的批復》（國稅函[2008]723號）規定征收個人所得稅，即離退休人員當月從原任職單位取得各項生活補貼、獎金、實物等，在減除費用扣除額后，按照工資、薪金所得項目繳納個人所得稅。
Answer: festival bonus from retiree, should according to "the state administration of taxation on retirees get retired wages outside the bonus tax subsidy problem" (guoshuihan [2008] no. 723) regulations impose individual income tax, namely from retiree that month the allowance and bonus obtained from the original office units, physical, etc., in after the deduction, the deduction of expenses pay individual income tax in accordance with the income from wages and salaries project.
濟南代理記賬公司：http://www.irmblog.cn