| 英文摘要 |
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. |
