individual income tax law

基本解释

The definition of Individual Income Tax payers in the current Individual Income Tax law is vague and the scope of resident taxpayers is too narrow.
现行个人所得税法对纳税人的界定不清晰，对居民纳税义务人的界定范围也过小。
The authority should also formulate working objection of boosting Individual Income Tax Law reform, and accelerate the modification of Tax Administration Law.
国家应当制定推进个人所得税法改革的工作意见，应加快税收征管法修订步伐。

With individual income taxes, this new law, thankfully, made some tax rules permanent (until Congress gets around to tax reform).
FORBES: What the New Tax Law Really Means and New 'Tax Price Points'
Instead of raising tax rates as Obama has proposed, and indeed already enacted under current law, Ryan proposes to consolidate the current 6 individual income tax rates, ranging up to 35%, to just two rates of 10% and 25%.
FORBES: Rep. Paul Ryan's Budget Plan Reframes the 2012 Elections