个人所得税起征点

• 出 处: 新高考(高三政史地)
• 发表日期: 2011年Z1期
• 关键词: 工资薪金所得 减除 费用标准 常务会议

2011年3月1日,国务院常务会议讨论并原则通过《中华人民共和国个人所得税法修正案(草案)》,会议认为有必要对个人所得税方法进行修改,提高工资薪金所得减除费用标准,调整工资薪金所得税率级次级距。目前实行的《中华人民共和国个人所得税法》从1980年第一次制订以来,已修订了五次,本次修订是第六次。个人所得税是对个人(自然人)取得的各项所得征收的一种所得税,个人所得税起征点是指国家为

March 1, 2011, the State Council executive meeting to discuss and in principle adopted the “People’s Republic of China Individual Income Tax Amendment (draft)”, the meeting considered it necessary to amend the personal income tax methods to raise wages and salaries deducted from the cost standard, adjust the wage Salary income tax rate level sub-level. The current “Individual Income Tax Law of the People’s Republic of China” has been revised five times since its first formulation in 1980, and this revision is the sixth. Personal income tax is an income tax on all incomes obtained by individuals (natural persons). The threshold of personal income tax refers to the income tax