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2011年6月30日,第十一届全国人大常委会第二十一次会议通过了《关于修改<中华人民共和国个人所得税法>的决定》(以下正文中简称《决定》),同日,国家主席胡锦涛签署第48号主席令予以公布,自201 1年9月1日起施行。7月19日,温家宝总理签署第600号国务院令,发布了《关于修改<中华人民共和国个人所得税法实施条例>的决定》。在新的《个人所得税法》实施之际,为了帮助税务机关、纳税人和税务中介正确理解执行,确保新《个人所得税法》的顺利实施,本刊特邀请国家税务总局所得税司叶霖儿、任宇对修改后的《个人所得税法》及其实施条例进行解读。
On June 30, 2011, the 21st Session of the Eleventh National People’s Congress passed the Decision on Amending the Individual Income Tax Law of the People’s Republic of China (hereinafter referred to as the “Decision” for short). On the same day, the state President Hu Jintao signed the Order No. 48 to be published, effective from September 1, 201 1. On July 19, Premier Wen Jiabao signed Order No. 600 of the State Council and promulgated the “Decision on Amending the Implementing Rules of the Individual Income Tax Law of the People’s Republic of China.” In order to help the tax authorities, taxpayers and tax intermediaries correctly understand the implementation and ensure the smooth implementation of the new Individual Income Tax Law, this publication invites Ye Lin, director of the Income Tax Department of the State Administration of Taxation, Ren Yu on the revised “Personal Income Tax Law” and its implementation regulations interpretation.