近日,即将报全国人大常委会审议的《中华人民共和国个人所得税法修正案(草案)》引发媒体关注。目前关于该草案存在三大悬念,尤其是个税法修正案出台时间。笔者走访了多位专家,专家们均表示,目前无法预测个税法修正案的具体出台时间。此外有舆论呼吁,个税征收应考虑 Recently, the People’s Republic of China’s Personal Income Tax Amendment (Draft), which is about to be submitted to the NPC Standing Committee for deliberation, has aroused media attention. At present, there are three major suspense on the draft, especially the introduction of a tax law amendment. I visited a number of experts, experts have said that at present can not predict the specific introduction of a tax law amendment time. In addition there are public comments, a tax collection should be considered