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根据《国家税务总局关于公布全文失效废止、部分条款失效废止的税收规范性文件目录的公告》（国家税务总局公告2011年第2号）,自2011年1月4日起，第二条失效。
Record · chinatax
ACC. 900067552
Reply of the State Administration of Taxation on Certain Business Issues Concerning Individual Income Tax
国家税务总局关于个人所得税若干业务问题的批复
Issuer
—
Date
2002-02-09
Instrument
reply
Cited by
0
This document provides official responses to specific business issues related to individual income tax. Note that Article 2 has been invalidated since January 4, 2011, as per Announcement No. 2 of 2011.