个人所得税自行纳税申报的现实约束分析

Analysis of Restrictions of Self-declaration on Individual Income Tax

自行纳税申报制度是实行综合个人所得税课税模式的基础,目前在我国还很不完善。本文在利用税收遵从理论、激励理论有关结论的基础上,对我国现行个人所得税制及税收征管制度进行分析,找出了制约个人所得税自行申报的主要原因,并提出相关的政策建议。

The system of self-declaration on individual income tax is the foundation of integration mode of individual income tax. At present, this system in China is still immature. According to the tax compliance theory and the motivation theory, this paper researches individual income tax and the system of tax collection - management in China, and concludes that the complexity of individual income tax, unfairness of individual income tax, imperfect tax inspection system and absent a motivation system are the essential restrictions of self-declaration on individual income tax. Finally, it gives the relevant policy proposals.