完善个人所得税自行纳税申报制度探讨

根据国家税务总局2006年11月6日出台的《个人所得税自行纳税申报办法(试行)》规定，对于年所得达到12万元以上的个人，从中国境内两处或两处以上取得工资、薪金所得等五种情况要求纳税人进行自主纳税申报。个人所得税自行纳税申报已经施行了几年，从总体上看，执行的效果逐年在改善，但同时也遇到许多问题。本文主要探讨个人所得税自行纳税申报实施的现状和存在的问题及原因，同时分析美国的个人所得税申报及征收制度，探讨我国是否可以借鉴美国的经验，并提出完善我国个人所得税自行申报制度的建议。

关键字：个人所得税；自行纳税申报；建议
ABSTRACT
According to the state Administration of Taxation in Nov 6, 2006 introduced the “measures for the self declaration of individual income tax (for Trial Implementation)” provision for years, income reached RMB120000 more than individual, from the Chinese territory of two or more than two wages, salaries and other five kinds of circumstances require taxpayers to independent tax declaration. Their Own Tax Returns declaration has been practiced for a few years, from look on the whole, implementation effect in improving year by year, but at the same time also encountered many problems. This paper mainly discusses the tax self-declaration of implementation status and the existing problems and the reasons, at the same time the United States tax reporting and analysis of levy system, discuss our country can draw lessons from American experience, put forward to perfect our own personal income tax declaration system suggestions .

Key Words: Personal Income Tax; Their Own Tax Returns; Suggestions
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