浅析我国个人所得税自行纳税申报中存在的制度问题及对策

Analysis of the Problems Existing in Chinese Individual Income Tax on Own Tax Returns and the Solutions

文章根据三年来我国个人所得税自行申报的实施情况,分析了我国个人所得税自行申报制度自身存在的税制模式不协调、"一刀切"、细节不明确等瑕疵,以及与自行申报相关的配套制度薄弱问题,并从完善申报制度、健全配套机制方面针对性地提出了解决问题的思路和对策。

According to the implementation of China＇s Individual Income Tax on own tax returns in the past three years,this paper analyzes the problems existing in Chinese tax system such as incompatible models,defects of inflexible,indefinite details and the weak supporting systems.And then it puts forward specific ideas and measures by improving declaration system,matching mechanism and so on.