个人所得税自行申报制度评析

Analytic Comments on Self-Declaration System of Individual Income Tax in China

本文结合个人所得税自行申报制度在我国的实践,对纳税申报过程中存在的问题进行了分析。针对纳税申报现状,提出了统一个人所得的财务制度、完善纳税申报表、健全纳税申报服务法律体系等推进纳税申报制度的措施。

Based on China＇s practice on the self-declaration system of individual income tax, this article analyzes issues arising from the process of tax declaration. In view of the current situation, this article comes up with some measures to push forward the tax declaration system, such as unifying the financial system of individual income, improving the tax declaration form, amplifying the legal system of tax declaration service, and the like.