科学界定个人所得税的纳税义务人１９９４年税制改革中，个人所得税的改革力度比较大，将原来分别征收的个人所得税、个人收入调节税、城乡个体工商业户所得税合并征收，统称个人所得税。这样，修订以后的个人所得税法的适用范围较以前扩大了。无论中国居民、外籍人员和个... Taxpayers who define individual income tax scientifically In the tax reform of 1994, the reform of personal income tax was relatively large. Individual income tax, personal income adjustment tax and income tax of individual industrial and commercial households separately collected were collectively referred to as personal income tax. In this way, the scope of application of the revised personal income tax law has expanded from before. Regardless of Chinese residents, expatriates and a ...