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个人所得税法修正案草案8月23日提交十届全国人大常委会第十七次会议进行首次审议。修改主要涉及两项内容: 将工薪所得减除费用标准从800元提高到1500元;要求高收入者自行申报。个税起征点提高到1500元【草案条文】将个人所得税法第六条第一项规定的工资、薪金所得的费用减除标准从800元提高到1500元。这实际上是对个人所得税起征点进行了调整。
The draft personal income tax law amendment was submitted to the 17th meeting of the Standing Committee of the Tenth National People’s Congress for consideration for the first time on August 23. The revision mainly involves two items: increasing the standard of deducting expenses on wages and salaries from 800 yuan to 1,500 yuan; and requiring those with high incomes to declare themselves. Tax threshold raised to 1,500 yuan [draft provisions of the individual income tax law Article 6, paragraph 1 of the provisions of the wage and salary costs deducted from standard 800 yuan raised to 1,500 yuan. This is actually a personal income tax threshold has been adjusted.