一、税收法制框架下的个人所得税分析我国现行27个税种中,以法律形式颁布的只有两个——个人所得税与外资企业所得税,另外两个以条例形式、19个以暂行规定形式发布的行政法规、4个以规定、暂行办法或部门文件形式颁布。对税目税率、计税依据、税收减免、征收办法等涉税事项,财 First, the tax legal framework for personal income tax analysis China’s current 27 kinds of taxes, enacted by law only two - personal income tax and foreign-funded enterprise income tax, the other two in the form of regulations, 19 in the form of interim provisions of the administration Regulations, four promulgated, interim measures or departmental documents promulgated. The tax rate, tax basis, tax relief, collection methods and other tax-related matters, money