个人所得税法第六条第一款第一项规定,“工资、薪金所得,以每月收入额减除费用八百元后的余额,为应纳税所得额”。个人所得税法修正案(草案)将此修改为:“工资、薪金所得,以每月收入额减除费用一千五百元后的余额,为应纳税所得额。”财政部长金人庆受国务院委托,对上述修改作了 Article 1 of the first paragraph of Article 6 of the Law of the People’s Republic of China on Individual Income Tax stipulates that “the wage and salary income shall be the taxable income amount after the deduction of the monthly fee of 800 yuan from the monthly income.” Amendments to the Individual Income Tax Law (Draft) Amend this to read as follows: “Wages and salaries, net of tax payable, shall be the balance after deducting a fee of 1,500 yuan from the monthly income.” Minister of Finance Jin Renqing is subject to the approval of the State Council Commissioned by the above amendments made