对个人所得税自行纳税申报制度的若干思考

On the Self-reporting System of Individual Income Tax

我国的个人所得税自行纳税申报制度在推进个人所得税制模式转型的同时,也存在不足之处。从征税模式、征税人、纳税人三方面分析了其不足及其完善建议。

The Chinese self--reporting system of individual income tax has achieved certain effects and is in its transitional period. Nevertheless,the system has its own deficiencies. These deficiencies are analyzed and the relative suggestions are given from the three respects of levy taxes model,tax collectors and tax payers.