摘要
文章阐述了新《个人所得税法》修正后的主要内容,详细论述了新《个人所得税法》实施前后薪酬的变化情况,并对实施后需要关注的事宜和配套措施进行了分析。
This paper expounds the main contents of the amended Personal Income Tax Law,elaborates on the differences in salary before and after the implementation of the new law,and analyzes the matters of concern as well as the supporting measures.
作者
温劲松
周田
王海燕
WEN Jin-song;ZHOU Tian;WANG Hai-yan(State Grid Anhui Electric Power Co. , Ltd. , Hefei 230022, China;State Grid Hefei Power Supply Company, Hefei 230022, China)
出处
《安徽电气工程职业技术学院学报》
2018年第4期29-31,共3页
Journal of Anhui Electrical Engineering Professional Technique College
关键词
个人所得税
修正
税制
personal income tax
amend
tax system