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2009年12月10日国家税务总局颁布了《关于企业年金个人所得税征收管理有关问题的通知》(下简称“国税函〔2009〕694号通知”)。“国税函〔2009〕694号通知”具有双重意义:既解决了
December 10, 2009 The State Administration of Taxation promulgated the Circular on Issues Concerning the Collection and Management of Individual Income Taxes on Enterprise Annuities (the “Notice of Guoshuihan 〔2009〕 No. 694”). “Guo Shui Han [2009] No. 694 notice ” has a dual meaning: both solved