{
  "title": "个体工商户个人所得税计税办法_2",
  "category": "国家级/部门规章",
  "path": "国家级/部门规章/个体工商户个人所得税计税办法_2.md",
  "origin": "md",
  "md": "md/国家级/部门规章/个体工商户个人所得税计税办法_2.md",
  "size_bytes": 12860,
  "doc_no": "国家税务总局令第35号",
  "effective_date": "2014-12-27",
  "status": "已修改",
  "level": "税务部门规章",
  "source_url": "http://fgk.chinatax.gov.cn/zcfgk/c100011/c5195230/content.html",
  "updated": "2026-08-29T18:52:29"
}