一个偶然的机会读到了北京市地方税务局个人所得税管理处编著的由中国经济出版社出版的《个人所得税纳税实务》(以下引自该书的文字,均只注页数)一书。想来北京市是按照本书所规定的种种办法征收个人所得税。但是拜读了《个人所得税纳税实务》以后,不禁浮起了一种疑问,那就是我国所推行的个人所得税法 An accidental opportunity has been read by the Beijing Municipal Local Taxation Bureau Personal Income Tax Administration compiled by the China Economic Publishing House published “personal income tax practice” (the following quote from the book's text, are only note pages) book. Want to come to Beijing is in accordance with the provisions of this book all kinds of personal income tax. However, reading the “personal income tax practice” can not help but raised a question that is China's personal income tax law