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释义	对于职工时间的出生认定，采用身份证与档案相结合的办法，如果身份证和档案上不一致，以档案记录的出生时间为准。所以退休是按照档案年龄来看的。2011年1月起，我国对个人提前退休取得的一次性补贴收入，按照“工资、薪金所得”项目征收个人所得税。
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