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外籍个人因离境领取的社保个人账户储存额免征个税? – 财税
财税

外籍个人因离境领取的社保个人账户储存额免征个税?

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外籍个人因离境领取的社保个人账户储存额免征个税?
按照财税〔2006〕10号文件规定“企事业单位按照国家或省（自治区、直辖市）人民政府规定的缴费比例或办法实际缴付的基本养老保险费、基本医疗保险费和失业保险费，免征个人所得税；个人按照国家或省（自治区、直辖市）人民政府规定的缴费比例或办法实际缴付的基本养老保险费、基本医疗保险费和失业保险费，允许在个人应纳税所得额中扣除。企事业单位和个人超过规定的比例和标准缴付的基本养老保险费、基本医疗保险费和失业保险费，应将超过部分并入个人当期的工资、薪金收入，计征个人所得税。个人实际领（支）取原提存的基本养老保险金、基本医疗保险金、失业保险金和住房公积金时，免征个人所得税。”
因此外籍个人因离境领取的社保个人账户储存额免征个人所得税。
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