日本个人所得税自行纳税申报制度特色与借鉴

The Characteristics and References of Japan’s Individual Income Tax Self-declaration System

我国个人所得税的征管长期以代扣代缴的被动纳税方式为主,纳税人主动纳税的意识和能力比较缺乏。但综合与分类相结合的新个人所得税制度以及专项附加扣除制度对个人所得税自行纳税申报提出了更高的要求,我国的个人所得税自行纳税申报制度亟待完善。日本与我国一样,实行的是综合与分类相结合的个人所得税制度,其自行纳税申报制度为日本个人所得税的高效征收发挥了重要作用。本文在梳理日本个人所得税自行纳税申报制度特色的基础上,提出完善我国个人所得税自行纳税申报制度的相关建议。

The collection and management of personal income tax in China is mainly based on the passive tax payment method of withholding and paying, and the taxpayer's awareness and ability to take the initiative to pay taxes is relatively lacking. However, the new individual income tax system combined with the classification and the special additional deduction system puts forward higher requirements for the individual income tax return. The individual income tax return system in China needs to be improved. Japan, like China, implements an individual income tax system that combines comprehensive and classified policies. Its self-declaration system has played an important role in the efficient collection of individual income tax in Japan. Therefore, on the basis of combing the characteristics of Japan's individual income tax self-declaration system, this paper puts forward some suggestions on how to improve China's individual income tax self-declaration system.