《国家税务总局关于贯彻执行修改后的个人所得税法有关问题的公告》(国家税务总局公告[2011]46号,以下简称“46号公告”)就相应条款修改后如何贯彻执行的有关具体问题进行了明确,现就其主要内容及税收筹划应注意的问题分析如下。一、工资、薪金所得项目减除费用标准和税率的适用问题一是修改了工资、薪金所得适用税率表。46号公告明确,纳税人 Notice of the State Administration of Taxation on the Implementation of the Amended Individual Income Tax Law (Announcement No. [2011] 46 of the State Administration of Taxation, hereinafter referred to as “Notice No. 46”) on how to implement the revised relevant provisions of the specific The problem is clear, the main content of the tax planning and should pay attention to the problem are as follows. First, the wage and salary items deducted from the standard fees and tax rates First, the application of the revised wage and salary income tax rate table. Announcement No. 46 clear taxpayers