1、所得税附加(包括个人和公司)将由1989—1990年核税年度应纳所得税的10％提高到15％。 2、对将所得税申报为“来自其他来源所得”并按20％税率纳税者,税收减免延长到1989—1990年核税年度。如果申报额从1989年7月10日起的两年内投资于特定的行业,则所得税税率由20％降到10％。 1. Income tax surcharges (including individuals and companies) will be raised from 10% of income tax payable in the year of taxation for the years 1989-1990 to 15%. 2. For those who declare the income tax as “income from other sources” and pay the tax at the rate of 20%, the tax relief is extended to the year of assessment of 1989-1990. If the declared amount of investment in a particular industry within two years from July 10, 1989, the income tax rate will be reduced from 20% to 10%.