完善我国个人所得税自行纳税申报制度的建议

本文从自行纳税申报的基本概念入手,首先概述了我国个人所得税自行纳税申报制度的执行现状;接着指出执行中存在的问题,并分析阻碍其发展的原因;最后,借鉴国际经验,提出完善我国个人所得税自行纳税申报制度的建议。

Suggestion on perfecting China personal tax self-reporting tax system

This paper starts from the basic concept of tax self-declaration,firstly,it summarizes implementation status of tax self-declaration system of China＇s personal income tax;then,it points out the problems in the implementation and analyses the reasons which hinder the development of personal income tax;finally,on the basic of learning foreign experience,it puts forward some suggestions in order to ameliorate tax self-declaration system of China＇s personal income tax.