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中华人民共和国个人所得税法实施条例

Article 10

In force

个人所得税法第四条第一款第三项所称按照国家统一规定发给的补贴、津贴,是指按照国务院规定发给的政府特殊津贴、院士津贴,以及国务院规定免予缴纳个人所得税的其他补贴、津贴。

Administrative Regulations · State Council · In force from —

Article 9Back to full textArticle 11

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