一九九四，税制要动大手术从１９９４年１月１日起，我国将全面实施税制改革，税制改革的基本内容包括四个部分：一、个人所得税的改革。实行普遍征税，不论中国居民，还是外籍人员，凡是从事个人所得税法规定的应税项目所得都要缴纳个人所得税，据悉其中包括工资薪金所得... Starting from January 1, 1994, China will fully implement the tax reform. The basic content of tax reform includes four parts: First, the reform of personal income tax. The implementation of universal taxation, regardless of Chinese residents, or foreigners, who are engaged in individual income tax provisions of the taxable income must pay personal income tax, it is learned that including wage and salary income ...