财政部国家税务总局关于对中国科学院中国工程院资深院士津贴免征个人所得税的通知
财税字〔1998〕118号Issued July 2, 1998
Departmental normative documentsNot legislation; may not create obligations or curtail rights.
    为尊重知识、尊重人才，体现党和政府对老年院士的关心和爱护，对依据《国务院关于在中国科学院、中国工程院院士中实行资深院士制度的通知》（国发〔1998〕8号）的规定，发给中国科学院资深院士和中国工程院资深院士每人每年1万元的资深院士津贴免予征收个人所得税。  
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.