高一新教材下册 (人民教育出版社 ,1998年 6月第1版 )关于个人所得税的内容存在错误和遗漏。教材第 2 9页列出了“个体工商户生产经营所得和对企事业单位承包租赁经营所得税率”表 ,表中有一影响税负的关键字出现了错误。另外 ,教材认为“个人所得税采用累进税率”这一表述 ,不 There is an error and omission in the contents of personal income tax in the second grade textbook (People’s Education Press, first edition, June 1998). On page 27 of the textbook, the “Individual industrial and commercial households’ income from production and operation and income from contracted leasing operations of enterprises and public institutions” are listed. There is an error in the keyword in the table affecting tax liabilities. In addition, the textbook considers the expression “progressive tax rate of personal income tax” not