Article 45.Commencing with the 1994 Tax Year, individual income tax shall be computed, levied and collected in accordance with the Tax Law and these Regulations.
Article 45.Commencing with the 1994 Tax Year, individual income tax shall be computed, levied and collected in accordance with the Tax Law and these Regulations.
第四十五条1994年纳税年度起，个人所得税依照税法以及本条例的规定计算征收。