問(wen) 最近跟公司解除勞動(dong)合同(tong)了，想咨詢一下，解除勞動(dong)合同(tong)的一次補(bu)償應如何納(na)稅？

答 根據(ju)國(guo)(guo)家政策，國(guo)(guo)有企業(ye)(ye)(ye)職工與(yu)企業(ye)(ye)(ye)解除(chu)勞動(dong)合(he)同(tong)(tong)(tong)取(qu)(qu)得(de)(de)的一(yi)次性補償(chang)收入，在(zai)當地(di)(di)上年(nian)企業(ye)(ye)(ye)職工年(nian)平均工資的3倍數額內(nei)可(ke)免(mian)征(zheng)(zheng)個(ge)(ge)人(ren)(ren)(ren)所得(de)(de)稅(shui)(shui)。具體免(mian)征(zheng)(zheng)標準由省(sheng)級地(di)(di)方稅(shui)(shui)務局(ju)規定(ding)。河(he)北省(sheng)免(mian)征(zheng)(zheng)標準統(tong)一(yi)按1.9萬元(yuan)執(zhi)行。超(chao)過該(gai)標準的部分按《國(guo)(guo)家稅(shui)(shui)務總局(ju)關于個(ge)(ge)人(ren)(ren)(ren)解除(chu)勞動(dong)合(he)同(tong)(tong)(tong)取(qu)(qu)得(de)(de)經(jing)濟補償(chang)金(jin)征(zheng)(zheng)收個(ge)(ge)人(ren)(ren)(ren)所得(de)(de)稅(shui)(shui)問題的通知(zhi)》有關規定(ding)計算(suan)征(zheng)(zheng)收個(ge)(ge)人(ren)(ren)(ren)所得(de)(de)稅(shui)(shui)。職工解除(chu)勞動(dong)合(he)同(tong)(tong)(tong)后由個(ge)(ge)人(ren)(ren)(ren)繳納的基本養老金(jin)、住(zhu)房公積金(jin)、醫療保(bao)險金(jin)、失(shi)業(ye)(ye)(ye)保(bao)險金(jin)，允許在(zai)計稅(shui)(shui)時據(ju)實予以扣除(chu)。