问：退休人员取得的过节费是否需要缴纳个人所得税
Q: whether you need retirees get festival bonus pay individual income tax
答：离退休人员取得过节费，应该按照《国家税务总局关于离退休人员取得离退休工资以外的奖金补贴征税问题的批复》（国税函[2008]723号）规定征收个人所得税，即离退休人员当月从原任职单位取得各项生活补贴、奖金、实物等，在减除费用扣除额后，按照工资、薪金所得项目缴纳个人所得税。
Answer: festival bonus from retiree, should according to "the state administration of taxation on retirees get retired wages outside the bonus tax subsidy problem" (guoshuihan [2008] no. 723) regulations impose individual income tax, namely from retiree that month the allowance and bonus obtained from the original office units, physical, etc., in after the deduction, the deduction of expenses pay individual income tax in accordance with the income from wages and salaries project.
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