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				<tr><td><h1>节假日加班工资须缴个税</h1>

    来源：中工网——《湖南工人报》 作者： 时间：2012/02/24  
 推荐<a href='http://www.5law.cn/laodong' target='_blank'><u>劳动</u></a>法<a href='http://www.5law.cn/lawyer/' target='_blank'><u>律师</u></a>：看看<a href='http://www.hnfzw.com.cn'>法制网</a>。
    
		国税总局纳税服务司日前就纳税咨询热点问题作出解答，明确个人在法定节假日的加班费不属于国家统一规定发给的补贴津贴，需按照工薪收入纳税。 根据《个人所得税法》第四条第三项，按照国家统一规定发给的补贴、津贴，免纳个税。而按照《劳动法》对节假日加班
    

    <p></p>
<p>　　国税总局纳税服务司日前就纳税咨询热点问题作出解答，明确个人在法定节假日的费不属于国家统一规定发给的补贴津贴，需按照工薪收入纳税。<a href='http://www.5law.cn/info/minshang/shouyang/shouyangfagui_/2012/0116/110427.html' target='_blank'>收养</a>。</p>

<p>　　根据《个人所得税法》第四条第三项，按照国家统一规定发给的补贴、津贴，免纳个税。而按照《》对节假日加班的规定，休息日安排劳动者工作又不能安排补休的，支付不低于工资的百分之二百的工资报酬；法定日安排劳动者工作的，支付不低于工资的百分之三百的工资报酬。</p>

<p>　　同时，该司表示：根据《个人所得税法实施条例》第十三条规定，《个人所得税法》第四条第三项所说的按照国家统一规定发给的补贴、津贴，是指按照国务院规定发给的政府特殊津贴、院士津贴、资深院士津贴，以及国务院规定免纳个人所得税的其他补贴、津贴。因此，加班工资不属于国家统一规定发给的补贴津贴，应并入工薪收入依法征税。</p>

<p>　　阅读延伸： </p>
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