解析《个人所得税自行纳税申报办法(试行)》

Analysis on the Applying Ways of Personal Income Tax

个人所得税不仅是政府财政收入的主要来源,更是调节公民收入分配,平衡社会财富,促进经济稳定增长的重要经济杠杆。我国自1981年开征个人所得税以来,对税制进行了一系列的改革和调整,2006年11月8日国家税务总局发布了《个人所得税自行纳税申报办法(试行)》,这是我国首次用立法手段对纳税人进行约束,进一步推进了我国税制改革,但此办法中的一些具体问题仍需要深入研究。

Personal income tax is not only the main way that government gets financial income,but an important economical balance to adjust citizens' income,balance social wealth and advance the stable increase of economic.Since our country began to collect personal income tax in 1981,we have adjusted a series of tax system.On Nov 18 2006,national tax bureau announced the document 'the Applying Ways of Personal Income Tax'.This was the first time that our country had used the law means to manage personal tax,pushing the reform of our national law.However,there are some problems for further research in this act.