| 完善我国个人所得税自行纳税申报制度的探讨 |
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| 引用本文： | 舒国燕.完善我国个人所得税自行纳税申报制度的探讨[J].湖北财经高等专科学校学报,2008,20(4):26-29. |
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| 作者姓名： | 舒国燕 |
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| 作者单位： | 武汉科技学院,财经学院,湖北,武汉,430077 |
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| 摘 要： | 本文从个人所得税自行纳税申报概况入手，分析了个人所得税自行纳税申报制度存在问题的原因，提出了将分类课征制过渡到分类综合课征制，允许采用夫妻联合纳税申报制，帮助纳税人确定收入，推动完善相关外部环境等改革和完善税收制度和税收征管的措施。
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| 关 键 词： | 个人所得税 自行纳税申报 |
On Improving the Personal Income Tax Self-levying Declaring System |
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| SHU Guo-yan.On Improving the Personal Income Tax Self-levying Declaring System[J].Journal of Hubei College of Finance and Economics,2008,20(4):26-29. |
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| Authors: | SHU Guo-yan |
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| Institution: | SHU Guo-yan (College of Finance and Economics,Wuhan University of Science and Engineering, Wulian, Hubei 430073 China) |
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| Abstract: | This article analyses some problems in the personal income tax self-levying declaring system and put forward some measures as allowing the couple declaring system and so on. |
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| Keywords: | personal income taxs elf-declaring levy |
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