{
  "title": "国家税务总局关于印发《个体工商户个人所得税计税办法（试行）》的通知",
  "category": "国家级/部门规章",
  "path": "国家级/部门规章/国家税务总局关于印发《个体工商户个人所得税计税办法（试行）》的通知.md",
  "origin": "md",
  "md": "md/国家级/部门规章/国家税务总局关于印发《个体工商户个人所得税计税办法（试行）》的通知.md",
  "size_bytes": 14318,
  "doc_no": "国税发〔1997〕43号",
  "effective_date": "1997-03-26",
  "status": "全文废止",
  "level": "税务部门规章",
  "source_url": "http://fgk.chinatax.gov.cn/zcfgk/c100011/c5217267/content.html",
  "updated": "2026-08-29T18:52:29"
}