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各省、自治区、直辖市税务局,各计划单列市税务局,哈尔滨、长春、沈阳、南京、武汉、广州、成都、西安市税务局: 《个人所得税法》及其实施条例、《企业所得税暂行条例》及其实施细则已分别由人大常委会、国务院及财政部 发布。为保证这些所得税法律、法规和规章的正确贯彻执行,进一步强化所得税的征收管理,我局已于3月2日以国税明电[1994]041号就有关问题做了部署,现正式通知如下:
Inland Revenue Department of each province, autonomous region or municipality directly under the Central Government, Revenue Department of each city separately listed in the state plan, and Revenue Department of Harbin, Changchun, Shenyang, Nanjing, Wuhan, Guangzhou, Chengdu and Xi’an: The Individual Income Tax Law and its implementing regulations, And its implementation rules have been promulgated by the NPC Standing Committee, the State Council and the Ministry of Finance respectively. In order to ensure the correct implementation of these income tax laws, rules and regulations and to further strengthen the administration of income tax collection, the Administration made arrangements on relevant issues on March 2 with State Tax, Mingdian [1994] No. 041, and hereby formally as follows: