个人所得税是在扣除个人养老金之后再缴纳吗？？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	个人所得税是在扣除个人养老金之后再缴纳吗？？
释义	个人所得税是在扣除个人养老金之后再缴纳吗？？是的。财政部和国家税务总局规定，企业和个人按照国家和地方政府规定的比例提取并向指定的金融机构实际缴付的住房公积金、医疗保险金、基本养老保险金、失业保险金，不计入个人当期的工资、薪金收入，免征个人所得税；个人领取原提存的住房公积金、医疗保险金、基本养老保险金、失业保险金，免征个人所得税；对上述各项基金存入银行个人账户产生的利息，免征个人所得税。还有不懂的吗？该内容由杨振军律师和律说律答共创回答
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