Notice of the Ministry of Finance and the State Administration of Taxation on Issuing the Provisions on the Collection of Individual Income Tax on Investors of Sole Proprietorships and Partnerships
财政部国家税务总局关于印发《关于个人独资企业和合伙企业投资者征收个人所得税的规定》的通知
Instrument
policy issuance
This document issues the provisions governing the collection of individual income tax from investors of sole proprietorships and partnerships, clarifying tax calculation and payment obligations.