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1980年9月10日,经第五届全国人民代表大会第三次会议通过公布的《中华人民共和国个人所得税法》,和同年12月14日,经国务院批准,财政部公布的《中华人民共和国个人所得税法施行细则》,是中国第一部个人所得税的税收法规,实施至今已有十二个年头。在这当中,随着情况的发展和新问题的不断出现,税法的施行细则曾有过修改,案例性的解释规定也相当繁多。如何全面、准确地了解中国现行的个人所得税税制,已日益广泛地为人们所关注。有鉴于此,本刊请国家税务局涉外税收顾问王选汇同志编写了《中国个人所得税实务讲座》,共三讲,将自本期起连续刊出。
On September 10, 1980, as promulgated by the Third Session of the Fifth National People’s Congress, the Individual Income Tax Law of the People’s Republic of China was promulgated, and on December 14 of the same year, with the approval of the State Council, the People’s Republic of China The Implementation Rules of the Individual Income Tax Law “is China’s first tax law on personal income tax, which has been implemented for 12 years. In this process, with the continuous development of the situation and the emergence of new problems, detailed rules on the implementation of the tax code have been amended and the number of case-based explanations has also been quite varied. How to comprehensively and accurately understand China’s current personal income tax system has become increasingly widespread concern. In view of this, we asked Comrade Wang Xuanhui, a foreign tax consultant of the State Administration of Taxation, to write a ”Lecture on China’s Individual Income Tax Practice" for a total of three lectures, which will be published in succession from this issue.