反思与重构:个税自行申报的法制推进

Reviewing the plight of personal income tax declaration and the perfection of the legal system related

个税自行申报遇冷从深层次上说是遭遇制度之困,有必要对此现象的产生作系统性的制度分析。欲促进个税自行申报制度的全面推进,不仅需要完善其本身制度设计,而且需要转变理念、健全与跟进相关配套法律制度。

Fundamentally speaking,the Plight of personal tax Declaration is due to the plight of legal system.It is necessary to analysis the formation of this phenomenon comprehensively.To promote the personal tax declaration system comprehensively,it not only needs to improve its own system designation,but also requires the changing of idea,the establishment and perfection of the legal systems related.