Group 1 - The article discusses the taxation of income from part-time work and re-employment of retired individuals, stating that such income should be taxed as "labor remuneration income" and "salary income" respectively [2] - It specifies that retired individuals must meet certain conditions to be classified as re-employed, including having a labor contract of one year or more with the employer [2] Group 2 - The article outlines tax policies supporting the housing rental market, indicating that individuals renting out properties are subject to a 4% property tax rate, with exemptions from urban land use tax [9] - It mentions a temporary tax reduction policy for small-scale taxpayers and micro-enterprises, effective from January 1, 2023, to December 31, 2027, which includes halving the tax rates for various taxes [10]
退休人员再任职，取得的收入按工资薪金还是劳务报酬申报个人所得税？
蓝色柳林财税室·2025-11-28 01:29