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我国现行的个人所得税法是1993年10月八届人大常委会四次会议修正公布，于1994年起施行的。依法纳税是每个纳税义务人对国家对社会应尽的义务。依法纳税同时也要求人们对个人所得税法有清楚的了解，只有懂得什么人是纳税义务人，什么样的个人所得应当纳税，以及如何计算缴纳个
The current personal income tax law of our country was revised and promulgated at the Fourth Session of the Eighth National People’s Congress Standing Committee in October 1993 and came into force in 1994. Paying taxes according to law is the duty of every taxpayer to the state to society. Paying taxes in accordance with the law also requires people to have a clear understanding of the personal income tax law. Only people who know how to pay are the taxpayers, what kind of personal income should be taxed, and how to calculate the payout