關於新個人所得稅法的初步研究

A Preliminary Research on the New Individual Income Tax Law

本文擬就修改後的《中華人民共和國個人所得稅法》提出一些個人看法，涉及居民個人和非居民個人的標準、徵稅模式、應納稅所得範圍、綜合所得適用稅率、經營所得適用稅率、綜合所得稅前扣除類別、基本費用扣除標準、專項費用扣除、徵收管理授權方面的規定，側重條文和法理分析，謹供參考，歡迎指正。

This article intends to put forward some personal opinions on the revised Personal Income Tax Law of the People’s Republic of China, which covers standards for Individual Residents and Non-Resident Individuals, taxation patterns, scope of taxable income, applicable tax rates of comprehensive income, applicable tax rates of business income, categories of deductions before comprehensive income tax, deduction standards of basic expenses, deduction of special expenses, collection management and authorization. Emphasis is placed on articles and legal analysis for reference, please correct.