经过第九届全国人民代表大会常务委员会第十一次会议修正的《中华人民共和国个人所得税法》,于1999年8月30日公布施行。现摘要如下: 一、应纳个人所得税范围: 1.工资、薪金所得; 2.个体工商户的生产、经营所得; 3.对企事业单位的承包经营、承租经营所得; 4.劳务报酬所得; The Individual Income Tax Law of the People’s Republic of China, as amended at the 11th meeting of the Standing Committee of the Ninth National People’s Congress, was promulgated and implemented on August 30, 1999. The summary is as follows: First, personal income tax should be included in the scope: 1. Wages and salaries; 2. Individual industrial and commercial households in the production and operation of income; 3. Enterprises and institutions contracted management, leasing operating income; 4. Remuneration for labor services;