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财政部税务总局负责人就修改《中华人民共和国个人所得税法施行细则》中有关条款一事,回答了新华社记者提出的一些问题。问:为什么要修改个人所得税法施行细则? 答:原来的个人所得税法施行细则第2条第1款、第5条第1款第1项的规定,其纳税起点日期等方面计算方法比较复杂,所以作了修改。
The head of the State Administration of Taxation on the Ministry of Finance answered some questions raised by Xinhua News Agency reporters on the revision of the relevant provisions in the Detailed Rules for the Implementation of the Individual Income Tax Law of the People’s Republic of China. Q: Why do you want to amend the implementation rules of the Individual Income Tax Law? A: The calculation methods of Article 2, paragraph 1, Article 5, paragraph 1, and paragraph 1 of the original Individual Income Tax Law and its tax payment starting date are complicated. So made a change.