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2008年2月18日,温家宝总理签署国务院令公布了《国务院关于修改(中华人民共和国个人所得税法实施条例)的决定》(国务院令第519号,以下简称新《实施条例》),自2008年3月1日起施行。与2005年12月19日第一次修订的《中华人民共和国个人所得税法实施条例》(以下简称原《实施条例》)相比较,新《实施条例》的主要变化表现在如下几个方面。
On February 18, 2008, Premier Wen Jiabao signed the State Council Order promulgating the “Decision of the State Council on Amending the Implementation Regulations of the Individual Income Tax Law of the People’s Republic of China” (State Council Decree No. 519, hereinafter referred to as the “Regulations for the Implementation of the”) since 2008 March 1 will come into effect. Compared with the Implementation Regulations of the Individual Income Tax Law of the People’s Republic of China (hereinafter referred to as the “Implementation Regulations”), first amended on December 19, 2005, the major changes in the new Implementation Regulations are as follows.