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2011年7月19日,温家宝总理签署第600号国务院令,公布了《国务院关于修改〈中华人民共和国个人所得税法实施条例〉的决定》(以下简称新《实施条例》),自2011年9月1日起施行。与2008年3月1日实施的《国务院关于修改〈中华人民共和国个人所得税法实施条例〉的决定》(以下简称原《实施条例》)相较,新《实施条例》主要有以下几大看点:
On July 19, 2011, Premier Wen Jiabao signed Order No. 600 of the State Council, promulgating the “Decision of the State Council on Amending the Implementation Rules of the Individual Income Tax Law of the People’s Republic of China” (hereinafter referred to as the “Implementation Regulations”) since September 2011 1st implementation date. Compared with the “Decision of the State Council on Amending the Implementation Rules of the Individual Income Tax Law of the People’s Republic of China” (hereinafter referred to as “the Implementation Rules”), which was implemented on March 1, 2008, the new Implementation Regulations mainly include the following major points :