退休后再任职赚的钱，要不要交个税？

Core Viewpoint - The article discusses the personal income tax rules applicable to various types of income received by retired individuals, including pensions, re-employment income, part-time income, and one-time subsidies for early retirement [2][3]. Group 1: Retirement Income Tax Rules - Basic pensions and retirement benefits provided by the state are exempt from personal income tax [2]. - Additional income from the original employer, such as bonuses and allowances, is subject to personal income tax as "wages and salaries" after deducting allowable expenses [3]. Group 2: Re-employment Income - Income earned by retired individuals who take up new employment is taxable as "wages and salaries" after deducting allowable expenses [3]. - Specific conditions must be met for re-employment income to be taxable, including having a labor contract of at least one year and receiving fixed salary during absences [3]. Group 3: Part-time Income - Income from part-time work is taxable as "labor remuneration" [3]. Group 4: Early Retirement Subsidies - One-time subsidies paid to individuals who retire early are subject to personal income tax as "wages and salaries" [3].