试论我国新的个人所得税法刘欣八届全国人大常委会第四次会议审议通过了《全国人大常委会关于修定（中华人民共和国个人所得税法）的决定》，修改后的个人所得税法也已公布，自１９９４年１月１日起施行。这是我国个人所得课税制度的重大改革，也是完善我国所得税税收制度... On the New Personal Income Tax Law of China Liu Xin At the Fourth Session of the Eighth NPC Standing Committee, the NPC Standing Committee examined and approved the Decision of the Standing Committee of the National People’s Congress on the Revision of the Individual Income Tax Law of the People’s Republic of China. The amended Individual Income Tax Law Has been published since January 1, 1994 will come into force. This is a major reform of the personal income tax system in our country, and it is also a system of perfecting our income tax system.