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1994年1月1日,经过重新修订的《中华人民共和国个人所得税法》开始正式施行。与此相配套,国家税务总局先后制定了《个人所得税代扣代缴暂行办法》和《个人所得税自行申报纳税暂行办法》;1995年,《演出市场个人所得税征收管理办法》和《机动出租驾驶员个人所得税征收管理暂行办法》也相继出台;1996年年初传来喜讯,去年我国个人所得税额首次达到建国以来的最高水平131.39亿元,相当于1980年至1993年14年的总和。
On January 1, 1994, the newly amended “Individual Income Tax Law of the People’s Republic of China” came into effect. In line with this, the State Administration of Taxation has formulated the Interim Measures for the Withholding and Payment of Individual Income Taxes and the Interim Measures for the Self-declaration and Payment of Individual Income Taxes; in 1995, the Measures for the Administration of the Collection of Individual Income Taxes in the Performance Market and the Measures for Leasing Motorists Interim Measures for the Administration of the Collection of Individual Income Taxes "have also been promulgated one after another; in early 1996, there was good news that the personal income tax rate of China reached the highest level of 13.139 billion yuan since its founding for the first time last year, equivalent to the sum of 14 years from 1980 to 1993.