春節(jié)期間有一部分人比較辛苦，不得不在單位加班。稅務(wù)部門昨日提醒，加班中辛苦取得的加班工資，也必須繳納個(gè)人所得稅。

According to regulations, during the seven days of the Spring Festival holiday, if the new year's Eve, the first day and the second day of the new year work overtime, the employer should pay three times the salary, and work overtime from the third day to the sixth day, and the employer must pay two times the salary.

Although this part of the income earned is hard, it still belongs to wages and salaries, and it must also pay personal income tax.

Zhengzhou local tax department yesterday explained that according to the relevant provisions of the People's Republic of China personal income tax law, only those subsidies and allowances issued under the uniform provisions of the state can enjoy preferential tax exemption.

The so-called "subsidies and allowances issued by the state uniform provisions" refers to the special allowance granted by the State Council, the allowance of academicians, the allowance of senior academicians, and other allowances and allowances granted by the State Council for the exemption of personal income tax.

　　綜合以上規(guī)定，勞動(dòng)者在法定節(jié)假日加班加點(diǎn)所取得的加班工資，不屬于國家統(tǒng)一規(guī)定發(fā)給的補(bǔ)貼、津貼，應(yīng)并入工資、薪金收入，依法繳納個(gè)人所得稅。