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1986年9月25日国务院发布了《中华人民共和国个人收入调节税暂行条例》,1986年12月10日财政部颁发了《中华人民共和国个人收入调节税暂行条例实行细则》,本刊已在上期作了简要介绍。现根据这两个基本法规,联系最近读者提出的问题,再作较详细的回答如下:
On September 25, 1986, the State Council promulgated the Interim Regulations on the Regulation of Individual Income Tax of the People’s Republic of China. On December 10, 1986, the Ministry of Finance issued the Detailed Rules for the Implementation of the Interim Regulations on the Regulation of Individual Income Tax of the People’s Republic of China, Made a brief introduction. In accordance with these two basic laws and regulations, we are going to contact the readers of recent years about the issues raised by our readers. The more detailed answers are as follows: