PRC Individual Income Tax Law (5th Revision)

中华人民共和国个人所得税法 (第五次修正)

The limit for deduction of expenses raised for wage income of individuals.

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(Adopted at the 31st Session of the Standing Committee of the10th National People's Congress on December 29 2007, and

(第十屇全国人民代表大会常务委员会第三十一次会议于二零零七年十二月二十九日通过,自二零零八年三月一日起施行。)