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国税发[2009]121号各省、自治区、直辖市和计划单列市地方税务局,西藏、宁夏、青海省(自治区)国家税务局:近期,部分地区反映个人所得税若干政策执行口径不够明确,为公平税负,加强征管,根据《中华人民共和国个人所得税法》及其实施条例等相关规定,现就个人所得税若干政策执行口径问题通知如下:
Autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, the State Administration of Taxation in Tibet, Ningxia and Qinghai Province (autonomous region): In recent years, the personal income tax in some areas has not been clearly defined in the implementation of some of the policies and has been formulated as a fair tax Negative and strengthen the collection and management, according to the “People’s Republic of China Individual Income Tax Law” and its implementation regulations and other relevant provisions of the personal income tax is now on the implementation of a number of policy issues as follows: