个人所得税自行申报存在的问题及建议

The Problems and Suggestions in Personal Income Tax Self-declaration

我国规定自2006年起,年收入超过12万元的纳税人需要自行申报纳税。分析个人所得税自行申报中存在的问题及原因,并提出完善该项政策的建议。

According to the regulation of People＇s Republic of China in 2006,the taxpayers whose income more than 120,000 yuan annual need to declare tax by himself.In this paper,the author analyzes the problems and reasons in the per-sonal income tax self-declaration,and makes some advice to improve this policy.