关注要点1:实施条例修改和增加的主要内容根据个税法修订的相关内容,在现行实施条例的基础上对四项条款予以修订,并增加两款内容。修订后,新的实施条例由原来的47条扩充为49条,分别从补充部分允许免税的项目,增加税前扣除项目,维持附加减除费用标准,明确自行纳税申报的标准和有 Attention Point 1: The main content of the amendment and addition of the implementing regulations According to the relevant contents of the tax law, the four clauses are amended based on the current implementation regulations and two contents are added. After the amendment, the new Implementation Regulation has been expanded from 47 to 49, from the allowance exemption items in the supplementary part, the increase of pre-tax deduction items, the maintenance of the standard of additional deduction of fees, the clarification of the criteria for self-reporting of tax returns, and the