国家税务总局关于个人所得税有关问题的批复
国税函〔2000〕57号Issued January 18, 2000
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
辽宁省地方税务局：     你局《关于个人所得税有关政策问题的请示》（辽地税个[1999]222号）收悉，经研究，现批复如下：     部分单位和部门在年终总结、各种庆典、业务往来及其他活动中，为其他单位和部门的有关人员发放现金、实物或有价证券。对个人取得该项所得，应按照《中华人民共和国个人所得税法》中规定的“其他所得”项目计算缴纳个人所得税，税款由支付所得的单位代扣代缴。
 
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.