根据《中华人民共和国个人所得税法实施条例》第八条第一款的规定，工资、薪金所得，是指个人因任职或受雇而取得的工资、薪金、奖金、年终加薪、劳动分红、津贴、补贴以及与任职或受雇有关的其他所得。
我国现行个人工资薪金所得税的税制设计，在一定程度上制约着其功能的发挥。
The tax system design of our current individual salary income tax limits the function of our individual salary income tax.
工资薪金以外的所得如何确定是否属来源于中国境内的所得？
How does one determine the income source for incomes other than wages and salaries derived by foreign individuals?
实践中存在工资、薪金所得的扣除额的规定不合理、允许扣除费用的范围太小等问题。
Practice has witnessed that the prescript on deductions from income from wages and salaries is not reasonable in that the scope of expense deductible is too narrow.
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