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符合条件的津贴补贴免征个人所得税
释义
法律主观:
补贴津贴如果是单位按照国家规定统一发给职工的,一般不需要缴纳个人所得税。该项所得是免征个税的。但如果是单位主动发给职工的,被包括在工资总额内的津贴补贴,则需要按照工资、薪金所得来纳税。
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更新时间:2025/3/12 6:57:11