中华人民共和国个人所得税法实施条例Article 33In force税务机关按照个人所得税法第十七条的规定付给扣缴义务人手续费,应当填开退还书;扣缴义务人凭退还书,按照国库管理有关规定办理退库手续。Administrative Regulations · State Council · In force from —Article 32Back to full textArticle 34