舉例說明：某退休工人每月退休費(fèi)2000元。回公司上班，每月3000元，是否應(yīng)該繳納個稅？同崗位員工每月4000元，該退休員工認(rèn)為自己的技能遠(yuǎn)勝于在崗工人，待遇反而低于在崗工人，提出加薪到4000元。老板說你有退休工資，個稅要合并計算。也有人說，退休費(fèi)是福利，與公司無關(guān)，不應(yīng)納入在個稅計算。

For example: a retired worker retirement pay 2000 yuan a month. Back to the company work, 3000 yuan a month, whether should pay tax? Employees 4000 yuan a month for the same position, the retired employees think their skills rather than on-the-job worker, treatment is lower than the payroll instead, for a raise to 4000 yuan. The boss says you have a retirement pay, income tax to incorporate computation. Also, some say, retirement pension benefits, has nothing to do with the company, should not be included in the income tax calculation.
    濟(jì)南代理公司回復(fù)答案：Jinan agent reply the answer:
    您在我們答疑系統(tǒng)提交的納稅咨詢問題收悉，濟(jì)南代理記賬公司現(xiàn)針對您所提出的問題回復(fù)如下：
You answer in our system to file tax consulting problem, jinan bookkeeping agency company now for your reply to the following questions:
《國家稅務(wù)總局關(guān)于離退休人員再任職界定問題的批復(fù)》（國稅函[2006]526號）和《國家稅務(wù)總局關(guān)于個人兼職和退休人員再任職取得收入如何計算征收個人所得稅問題的批復(fù)》（國稅函[2005]382號）的規(guī)定：
The state administration of taxation on approval for defining the problem again from retiree (guoshuihan [2006] no. 2006) and the state administration of taxation on personal part-time and retiree again for the problem of how to calculate the individual tax income "(guoshuihan [2005] 2005) regulation:
    一、退休人員再任職取得的收入，在減除按照個人所得稅法規(guī)定的費(fèi)用扣除標(biāo)準(zhǔn)以后，按照工資、薪金所得項(xiàng)目計算繳納個人所得稅。退休人員再任職應(yīng)當(dāng)符合下列條件：
, retirees, again and again for the income, the deduction of individual income tax in accordance with the provisions of the expense deduction standard, calculate and pay individual income tax in accordance with the income from wages and salaries project. Retirees to office shall meet the following conditions:
    （1）受雇人員與用人單位簽訂一年以上勞動合同（協(xié)議），存在長期或者連續(xù)的雇用與被雇用關(guān)系；
Employees with unit of choose and employ persons to sign labor contract (agreement), more than one year long or continuous employment and employment;
    （2）受雇人員因事假、病假、休假等原因不能正常出勤時，仍然享受固定或者基本工資收入；
Employees for private affair leave, sick leave, vacation and other reasons can't normal attendance, fixed or still enjoy basic wage income;
    （3）受雇人員與單位其他正式職工享受同等福利、社會保險、培訓(xùn)和其他待遇；
Employees with unit other formal worker enjoys equal benefits, social insurance, training and other treatment;
    （4）受雇人員的職務(wù)晉升、職稱評定等工作由用人單位負(fù)責(zé)組織。
The employees work such as job, promotion, determining by unit of choose and employ persons to be responsible for the organization.
    二、如果不符合上述情況，按照勞務(wù)報酬所得計算繳納個人所得稅。
Second, if do not accord with the above situation, according to the labor remuneration income calculation of individual income tax.
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