Article 11.For the purposes of item (4) of Article 3 of the Tax Law, the phrase a specific payment of income from remuneration for personal service is excessively highshall mean a payment received as remuneration for personal service with an amount of tax
Article 11.For the purposes of item (4) of Article 3 of the Tax Law, the phrase a specific payment of income from remuneration for personal service is excessively highshall mean a payment received as remuneration for personal service with an amount of tax
第十一条税法第三条第四项所说的劳务报酬所得一次收入畸高，是指个人一次取得劳务报酬，其应纳税所得额超过20000元。