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高温津贴理应“依法”免个税

2017-08-11 09:42:08   中国青年网

□晏扬

连日来,全国多数地方烈日炎炎,高温天气下,有税务部门明确回应高温津贴应缴纳个人所得税,引发了网络争议。有劳动者反映,“高温津贴本就不高,还要征缴个税,到手的钱又‘蒸发’了一部分。”(8月8日《工人日报》)

高温津贴需缴纳个税,并非完全没有凭据。国家统计局1990年发布的《关于工资总额组成的规定》,明确将“津贴”列入工资总额范围;此后,《〈关于工资总额组成的规定〉若干具体范围的解释》进一步明确,“津贴”中包含“高温作业临时补贴”;2012年6月,安监总局等四部委印发《防暑降温措施管理办法》,规定高温天气下用人单位应向劳动者发放高温津贴,并纳入工资总额。据此,全国多数省份都将高温津贴并入工资征收个税。

但高温津贴是地地道道的“辛苦钱”,发放4个月,总共只有几百块钱,一天几块钱的补贴还要征税,的确让很多人接受不了。那么,如果对高温津贴免征个税,是否存在法律障碍呢?其实不存在。《个人所得税法》第四条规定了哪些个人所得应当免税,其中就包括“按照国家统一规定发给的补贴、津贴”。2012年6月,安监总局等四部委印发《防暑降温措施管理办法》界定,高温津贴属于“国家统一规定发给的津贴”,因此,高温津贴理当依法享受免缴个税的“待遇”。《个人所得税法》是法律,其效力明显高于国家统计局、安监总局发布的部门规章,高温津贴纳入工资范畴,在法律层面不应成为高温津贴免个税的障碍。

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