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1993年10月31日,第八届全国人民代表大会常务委员会第四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。为了帮助大家更好地了解修改后的个人所得税法,我就修改过程中的有关情况作一说明。 一、对我国实行改革开放政策以来个人所得课税制度建设的回顾 党的十一届三中全会后,为适应改革开放形势发展需要,1980年9月,第五届全国人大三次会议通过并公布了《中华人民共和国个人所得税法》。尽管1950年中央人民政府公布的《全国税政实施要则》中规定了薪给报酬所得税和利息所得税,但前者并未开征,后者也是1950年4月开征,到1959年停征。因此可以说,个人所得税法
On October 31, 1993, the 4th meeting of the Standing Committee of the Eighth National People’s Congress passed the decision on amending the Individual Income Tax Law of the People’s Republic of China. In order to help you better understand the revised personal income tax law, I will give a briefing on the situation in the process of amendment. I. Review of the Tax System Construction of Individual Income Tax Since China Implemented the Policy of Reform and Opening up After the Third Plenary Session of the 11th CPC Central Committee adopted its policy of reform and opening up, in September 1980, the Third Session of the Fifth NPC passed and promulgated The “People’s Republic of China Individual Income Tax Law.” Although the Central People’s Government promulgated the “Guidelines for the Implementation of the National Taxation System,” it stipulated payroll income tax and interest income tax, but the former was not imposed. The latter was also imposed in April 1950 and ceased in 1959. Therefore, it can be said that the personal income tax law