一 什么是个人所得税? 个人所得税是对公民个人的所得征收的,是各国普遍征收的一种税收。它不仅是国家财政收入的来源,也是调节社会成员收入分配的手段。我国建国初期就曾设置过报酬所得税,并开征过利息所得税。现行的《中华人民共和国个人所得税法》是1980年9月10日第五届全国人民代表大会第三次会议通过,1993年10月31日第八届全国人民代表大会常务委员会修改并重新公布,从 What is personal income tax? Personal income tax is levied on the income of individual citizens, is a tax generally levied by all countries. It is not only a source of national financial revenue, but also a means of regulating the income distribution of members of society. In the early days after the founding of our country, we had set up remunerated income tax and introduced interest income tax. The current “Personal Income Tax Law of the People’s Republic of China” was passed by the Third Session of the Fifth National People’s Congress on September 10, 1980, the Standing Committee of the Eighth National People’s Congress on October 31, 1993 was amended and re-announced, From