《涉外税务》1996年第7期发表了杨志情同志的《对两种不含税收入的应税所得额计算方法的理论思考》一文（以下称《思考》，对个人所得税征收中的不含税收入，为什么要区分定额扣除费用和定车扣除费用而分别采用不同的计算方法来计算应纳税所得额，进行了透彻的分析和说明，并对 “Foreign-related Taxation,” Issue No.7, 1996 Published a speech entitled “Theoretical Considerations on the Calculation Method of Taxable Incomes of Two Tax-exempt Incomes,” by Comrade Yang Zhiqing (hereinafter referred to as “thinking,” excluding tax in the collection of personal income tax Income, why should distinguish between fixed deduction costs and fixed car deduction costs were calculated using different methods to calculate the taxable income, conducted a thorough analysis and description, and