国家税务总局关于新疆航空公司空勤人员飞行小时费和伙食费收入征收个人所得税的批复
国税函发〔1995〕554号Issued October 10, 1995
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
新疆维吾尔自治区地方税务局： 你局《关于新疆航空公司空勤人员飞行小时费和伙食费收入应否计征个人所得税的请示》（新地税四字[1995]10号）收悉。经研究，现批复如下： 根据《中华人民共和国个人所得税法》规定，空勤人员的飞行小时费和伙食费收入，应全额计入工资、薪金所得计征个人所得税，不能给予扣除。
Reproduced from the STA Policy and Regulations Library. Departmental normative documents are not legislation and rank below departmental rules, laws and administrative regulations. Where this electronic text differs from the officially published text, the official text governs.