In the third line of the natural person electronic tax bureau (withholding end) under the comprehensive income of resident taxpayers, the one-time remuneration for internal retirement can be listed separately, and the monthly income can be calculated by dividing the one-time remuneration for internal retirement into months, and then whether to withhold and pay personal income tax can be calculated according to the corresponding tax rate and quick deduction. As a senior accountant, I have never heard of this certificate. As long as it is a legal and reasonable tax-saving operation, we can master the application of tax laws and regulations ourselves without the need for a third party to verify it.