举例说明：某退休工人每月退休费2000元。回公司上班，每月3000元，是否应该缴纳个税？同岗位员工每月4000元，该退休员工认为自己的技能远胜于在岗工人，待遇反而低于在岗工人，提出加薪到4000元。老板说你有退休工资，个税要合并计算。也有人说，退休费是福利，与公司无关，不应纳入在个税计算。
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.
济南代理公司回复答案：Jinan agent reply the answer:
您在我们答疑系统提交的纳税咨询问题收悉，济南代理记账公司现针对您所提出的问题回复如下：
You answer in our system to file tax consulting problem, jinan bookkeeping agency company now for your reply to the following questions:
《国家税务总局关于离退休人员再任职界定问题的批复》（国税函[2006]526号）和《国家税务总局关于个人兼职和退休人员再任职取得收入如何计算征收个人所得税问题的批复》（国税函[2005]382号）的规定：
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、退休人员再任职取得的收入，在减除按照个人所得税法规定的费用扣除标准以后，按照工资、薪金所得项目计算缴纳个人所得税。退休人员再任职应当符合下列条件：
, 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）受雇人员与用人单位签订一年以上劳动合同（协议），存在长期或者连续的雇用与被雇用关系；
Employees with unit of choose and employ persons to sign labor contract (agreement), more than one year long or continuous employment and employment;
（2）受雇人员因事假、病假、休假等原因不能正常出勤时，仍然享受固定或者基本工资收入；
Employees for private affair leave, sick leave, vacation and other reasons can't normal attendance, fixed or still enjoy basic wage income;
（3）受雇人员与单位其他正式职工享受同等福利、社会保险、培训和其他待遇；
Employees with unit other formal worker enjoys equal benefits, social insurance, training and other treatment;
（4）受雇人员的职务晋升、职称评定等工作由用人单位负责组织。
The employees work such as job, promotion, determining by unit of choose and employ persons to be responsible for the organization.
二、如果不符合上述情况，按照劳务报酬所得计算缴纳个人所得税。
Second, if do not accord with the above situation, according to the labor remuneration income calculation of individual income tax.
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