Circular of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Application of Individual Income Tax Deductions and Tax Rates in the Fourth Quarter of 2018
Circular of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Application of Individual Income Tax Deductions and Tax Rates in the Fourth Quarter of 2018
Circular of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Application of Individual Income Tax Deductions and Tax Rates in the Fourth Quarter of 2018
Cai Shui [2018] No.98
September 7, 2018
Departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities separately listed in the State plan, tax bureaus of the State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities separately listed in the State plan, and the Bureau of Finance of Xinjiang Production and Construction Corps,
According to the Decision of the Standing Committee of the National People's Congress on Amending the Law of the People's Republic of China on Individual Income Tax deliberated and adopted at the Fifth Session of the Standing Committee of the 13th National People's Congress, a circular is hereby issued as below in regard to issues concerning the application of individual income tax deductions and tax rates in the fourth quarter of 2018.
I.
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