近年来,国内许多地方相继开展了住房、医疗保险和养老保险等制度的改革,并制定了相应的实施方案。对于住房公积金、医疗保险金和养老保险金是否要征收个人所得税?财政部和国家税务总局最近专门发文作了明确规定。财政部和国税总局规定,企业和个人按照国家和地方政府规定的比例提取并向指定金融机构实际缴付的住房公积金、医疗保险金和基本养老保险金,不计入个人 In recent years, many places in China have carried out the reform of housing, medical insurance and endowment insurance system in succession, and formulated corresponding implementation plans. For the housing provident fund, medical insurance and pension insurance whether to impose personal income tax? Ministry of Finance and the State Administration of Taxation recently issued a specific document made a clear provision. The Ministry of Finance and the State Administration of Taxation stipulate that enterprises and individuals withdraw the housing provident fund, medical insurance and basic pension insurance actually paid in accordance with the stipulations of the state and local governments and to designated financial institutions, excluding individuals