新个税法实施效果显著新修订的《个人所得税法》及其实施条例于2011年9月1日正式施行。新个税法将工资、薪金所得费用扣除标准从每月2000元提高至3500元,将工薪所得税率结构由9级调整为7级,取消了15%和40%两档税率,将最低的一档税率由5%降为3%。同时,在维持5级级次不变的前提下,对个体户的生产经营所得和承包承租经营 Significant effect of the new tax law The newly revised “Personal Income Tax Law” and its implementing regulations on September 1, 2011 came into effect. The new tax law will raise the wage and salary income deduction standard from 2,000 yuan per month to 3,500 yuan, the wage income tax rate structure from 9 to 7, the abolition of the two rates of 15% and 40%, the lowest file Tax rate reduced from 5% to 3%. At the same time, on the premise of maintaining the same rank of 5 levels, the income from production and operation of self-employed individuals and the contractual leasehold management