根据《中华人民共和国个人所得税法》《国家税务总局关于印发〈机动出租车驾驶员个人所得税征收管理暂行办法〉的通知》（国税发〔1995〕50号）以及《财政部 税务总局关于2018年第四季度个人所得税减除费用和税率适用问题的通知》（财税〔2018〕98号）的有关规定，现将北京市出租汽车经营单位出租车驾驶员个人所得税征收方式有关事项公告下：
一、自2018年10月1日起，北京市出租汽车经营单位出租车驾驶员的个人所得税不再实行定额征收。
二、本公告自2018年10月1日起施行。《北京市地方税务局关于调整出租汽车经营单位出租车驾驶员个人所得税定额的公告》（北京市地方税务局公告2011年第12号）同时废止。
特此公告。
国家税务总局北京市税务局
2018年10月31日
文章来源: 国家税务总局北京市税务局公告〔2018〕11号
原文链接: http://www.bjsat.gov.cn/bjswj/ssxc/sszt/xgrsdsfzl/zcfg/201811/t20181106_371654.html
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