论文部分内容阅读
1993年10月31日,第八届全国人民代表大会常务委员会第四次会议通过关于修改《中华人民共和国个人所得税法》的决定,是我国个人所得税制在发展完善过程中的一次重大举措,受到社会各界广泛关注,修改后的个人所得税法适用于中、外籍人员和个体工商户,在交税项目、税率累进级距、费用扣除和应纳税额计算以及纳税申报等方面,都作了调整和补充,涉及面广,政策性很强。为了便于大家了解、熟悉和适应修改后的个人所得税法及其实施条例,我们特约中国国际税务咨询公司副总经理、国家税务总局原涉外税务管理司司长王选汇同志撰写了《个人所得税法实务讲座》,共五讲,从本期开始连载,供大家学习参阅。
On October 31, 1993, the decision of the Fourth Session of the Eighth National People’s Congress Standing Committee on amending the Individual Income Tax Law of the People’s Republic of China was a major move by the personal income tax system in its development and perfection. Wide attention from all walks of life, the revised personal income tax law applies to Chinese and foreign nationals and individual industrial and commercial households in the tax items, progressive tax rates, deductions and tax payable calculation and tax returns, etc., have made adjustments and Supplement, involving a wide range of policies is very strong. In order to facilitate everyone to understand, familiarize with and adapt to the revised personal income tax law and its implementing regulations, we special China International Taxation Consulting Company Deputy General Manager, the State Administration of Taxation former Foreign Tax Administration Division Director Wang Xuanhui wrote the “personal income tax law practice Lecture ”, a total of five stresses, starting from the current series, for everyone to learn to read.