财政部国家税务总局关于发给见义勇为者的奖金免征个人所得税问题的通知
财税字〔1995〕25号Issued August 20, 1995
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
    目前，各级政府和社会各界对见义勇为者给予奖励的事例越来越多，各地要求对此明确税收征免政策。经研究，现通知如下：     为了鼓励广大人民群众见义勇为，维护社会治安，对乡、镇（含乡、镇）以上人民政府或经县（含县）以上人民政府主管部门批准成立的有机构、有章程的见义勇为基金会或者类似组织，奖励见义勇为者的奖金或奖品，经主管税务机关核准，免予征收个人所得税。  
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