【正文】 的互助。同時(shí)，稅收是政府與個(gè)人之間的財(cái)產(chǎn)分配，是公法的調(diào)整范圍。（三）經(jīng)濟(jì)補(bǔ)償金能否納稅根據(jù)我國法律規(guī)定，公民取得收入的，應(yīng)當(dāng)繳納個(gè)人所得稅，因此，勞動(dòng)者取得的勞動(dòng)合同經(jīng)濟(jì)補(bǔ)償金和賠償金（包括生活補(bǔ)助費(fèi)和其他補(bǔ)助費(fèi)）是需要繳納個(gè)人所得稅的。即兩類人員經(jīng)濟(jì)補(bǔ)償金的計(jì)算方法具體如下：首先，一般勞動(dòng)者經(jīng)濟(jì)補(bǔ)償金的計(jì)算公式為：經(jīng)濟(jì)補(bǔ)償金=工作年限月工資(工作年限和月工資無限制)；其次，高端勞動(dòng)者經(jīng)濟(jì)補(bǔ)償金的計(jì)算公式為：經(jīng)濟(jì)補(bǔ)償金=工作年限(≤12) 當(dāng)?shù)厣夏甓嚷毠ぴ缕骄べY 3倍在《勞動(dòng)合同法》制定過程中，有的意見認(rèn)為：這一規(guī)定在傾斜保護(hù)勞動(dòng)者合法權(quán)益的同時(shí)，兼顧了用人單位的利益，起到了降低用人單位的用工成本，平衡勞資雙方利益的作用；其次也對貧富差距起到了一定的作用。除非同時(shí)具備這兩個(gè)條件，否則法不能溯及既往。 [8]同時(shí)，法具有指引作用，能為人們提供一個(gè)既定的行為模式，引導(dǎo)人們依法實(shí)施自己的行為。因?yàn)樵撡r償金為經(jīng)濟(jì)補(bǔ)償標(biāo)準(zhǔn)的二倍，可以認(rèn)為該條規(guī)定的賠償金包括兩部分：一部分為用人單位違法解除或終止勞動(dòng)合同本應(yīng)支付的經(jīng)濟(jì)補(bǔ)償金，其數(shù)額正好就是經(jīng)濟(jì)補(bǔ)償本身的數(shù)額；另一部分是對用人單位違法解除或終止合同的懲罰金，其數(shù)額相當(dāng)于經(jīng)濟(jì)補(bǔ)償標(biāo)準(zhǔn)的一倍。 另一種觀點(diǎn)認(rèn)為，兩個(gè)規(guī)定不可以同時(shí)并用。而賠償金是用人單位或者勞動(dòng)者不履行法定或約定的義務(wù)時(shí)應(yīng)當(dāng)承擔(dān)的不利后果。 [6]根據(jù)最新《勞動(dòng)合同法實(shí)施條例》的規(guī)定，以完成一定工作任務(wù)為期限的勞動(dòng)合同因任務(wù)完成而終止的，用人單位應(yīng)當(dāng)依照《勞動(dòng)合同法》第四十七條的規(guī)定向勞動(dòng)者支付經(jīng)濟(jì)補(bǔ)償。對這項(xiàng)規(guī)定的理解與接受，需要正視我國《勞動(dòng)法》實(shí)施以來勞動(dòng)合同日益短期化的現(xiàn)象。目前，許多國家都設(shè)立了關(guān)于勞動(dòng)合同終止時(shí)支付經(jīng)濟(jì)補(bǔ)償金的規(guī)定，但這都建立在該國推行“無固定期限勞動(dòng)合同為主，固定期限勞動(dòng)合同為輔”的勞動(dòng)合同制度的基礎(chǔ)上。針對我國短期固定期限勞動(dòng)合同為常態(tài)的國情，立法者基于社會(huì)法理念，追求實(shí)質(zhì)公平，對用人單位的解雇權(quán)加以嚴(yán)格限制，以實(shí)現(xiàn)構(gòu)建和諧穩(wěn)定的勞動(dòng)關(guān)系，這是合理的。2．法定違約金說。從長遠(yuǎn)來看，最終影響到企業(yè)內(nèi)員工的生存和發(fā)展，從而影響到國家的經(jīng)濟(jì)發(fā)展。但另一方面，由于我國關(guān)于這一制度的現(xiàn)行立法規(guī)定及其相關(guān)司法解釋存在著諸多問題。關(guān)鍵詞：勞動(dòng)合同終止 經(jīng)濟(jì)補(bǔ)償金 賠償金2 / 17AbstratWith the“Labor Contract Law”and the “Implementation Regulations ”, the Economic pensation bees the focus between employers and employees.As one of the mechanisms to protect labor rights , the Economic pensationplays a positive role in protecting the legitimate rights and interests of workers .While,China’s current legislation and relevant judicial interpretation is plagued with problems . At the same time,there is quite significant differences in theory and judicial circles to understand the nature of the Economic more indepth understanding of the legal system,the article starts from the anal ysis of the Economic pensation system’s basic it ascertains the nature of the Economic Compensation system and trys to repositioning of he system aims to summarize the real causes of problems in the rther , the article explores the applications of the Economic pensation in C hina when the labor contract puts over . The focus is to analyze the differences between the Economic pensation and the Compensation. Finally, the article reflects defects and deficiencies of the Economic pensation in China.Key words: Termination of labor contracts Economic pensation Compensation3 / 17目 錄一、經(jīng)濟(jì)補(bǔ)償?shù)姆尚再|(zhì) ...................................................................................................................1二、勞動(dòng)合同終止時(shí)經(jīng)濟(jì)補(bǔ)償金的適用 .................................................................................3三、與經(jīng)濟(jì)補(bǔ)償密切聯(lián) 系的賠償金的適用 ............................................................................3（一）經(jīng)濟(jì)補(bǔ)償金與賠償金的區(qū)別 ............................................................................................3（二）賠償金的 適用 ............................................................................................