论个税自行申报——导引价值、制度障碍与对策

Research on Individual Income Tax Self-assessment:Leading Value,System Obstacles and Countermeasures

个税自行申报具有培育纳税人权利与责任意识、收集纳税人信息,有效监控税源和倒逼税制改革等导引价值。然而,现行个人所得税制的分类征收方法、"一刀切"扣除项目以及完税凭证协查机制等与个税自行申报存在诸多矛盾,这是个税自行申报元年遇冷的根本原因。因此,应把个税税制改革作为个税自行申报有效运行的突破口。

Individual income tax self-assessment has many deeply meanings,such as developing consciousness of right and liability of taxpayer,collecting information of taxpayer and effectively monitoring tax resource,and prompting taxation reform and so on.However,according to the current individual income tax law,assorting imposed measurement,the uniform deduction before tax,and the coordinating and examination system of warrant after tax are inconsistent with individual income tax self-assessment,which leads that tax self-assessment is not active in the first year.Therefore,individual income tax reform ought to be acted as the breakthrough to improve individual income tax self-assessment.