2005年3月,酝酿已久的个人所得税法修订被正式列入全国人大常委会2005年立法计划,第三次个税修订的序幕由此拉开。8月23日,个人所得税法修正案(草案)提交最高立法机关进行首次审议。9月27日,全国人大就个人所得税工薪所得减除标准举行立法听证会。一时间,个人所得税成为社会各 In March 2005, the long-awaited amendment to the Individual Income Tax Law was formally included in the 2005 legislative plan of the NPC Standing Committee, and the prelude to the third tax amendment was opened. On August 23, the amendment to the Individual Income Tax Law (draft) is submitted for the first time to the highest legislature. On September 27, the National People’s Congress held a legislative hearing on the deduction standard of personal income tax on wages and salaries. For a time, personal income tax has become the community