统一的新个人所得税法夏时冰１９９３年１０月３１日，第八届全国人大常委会第四次会议修正通过了《个人所得税法》；自１９９４年１月１日起施行。统一的个人所得税将原来的个人所得税、个人收入调节税、个体工商户所得税合并为一，根据公平税负、简化税制、合理调节的原... Unified new personal income tax law Xia Shibing On October 31, 1993, the Eighth National People’s Congress Standing Committee at its fourth meeting amended and passed the “Individual Income Tax Law”; since January 1, 1994 come into force. A unified personal income tax will be the original personal income tax, personal income tax adjustment, individual business income tax merged into one, according to a fair tax burden, simplify the tax system, reasonably adjusted ...