国家税务总局关于个人所得税有关政策衔接问题的通知国税发［１９９４］０４５号各省、自治区、直辖市税务局，各计划单列市税务局，海洋石油税务管理局各分局：为了贯彻落实好个人所得税法及其实施条例的有关规定，经研究，现对实施个人所得税法后，与原个人收入调节税、... Circular of the State Administration of Taxation on the Link-up of Relevant Policies on Individual Income Tax Guo Shui Fa [1994] No. 045 The tax bureaus of various provinces, autonomous regions and municipalities directly under the Central Government, the tax bureaus of various cities separately listed in the state plan, and the Offshore Oil Taxation Administration Bureaus: In order to implement the Individual Income Tax Law and The implementation of the relevant provisions of the Ordinance, after research, is the implementation of the personal income tax law, with the original personal income tax adjustment, ...