《个人所得税法》及其实施条例、《企业所得税暂行条例》及其实施细则已分别由人大常委会、国务院及财政部发布。为保证这些所得税法律、法规和规章的正确贯彻执行,进一步强化所得税的征收管理,国家税务总局已于3月2日以国税明电(1994)041号就有关问题 The Individual Income Tax Law and its implementing regulations, the Provisional Regulations on Enterprise Income Tax and its implementing rules have been promulgated by the NPC Standing Committee, the State Council and the Ministry of Finance respectively. In order to ensure the correct implementation of these income tax laws, rules and regulations and further strengthen the administration of income tax collection, the State Administration of Taxation, on March 2, adopted the guidance of Guo Shui Ming Di (1994) No. 041 on relevant issues