1980年6月,第五届全国人民代表大会第三次会议通过的《中华人民共和国个人所得税法》,是我国对个人工资、薪金等项所得进行征税的第一部税法。这部税法,对于合理的调节收入、确立我国的税收管辖权,以及按照平等互利的原则处理对外经济交往和技术交流中有关税收问题,都具有十分重要的意义。 In June 1980, the “Individual Income Tax Law of the People’s Republic of China” adopted by the Third Session of the Fifth National People’s Congress was the first tax law of our country that taxed income from personal salaries and salaries. This tax law is of great significance to the reasonable adjustment of revenue, the establishment of our tax jurisdiction, and the handling of the tax issues concerning foreign economic exchanges and technological exchanges in accordance with the principle of equality and mutual benefit.