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自行纳税制度是我国个人所得税收制度的一项重要改革,是对纳税人权利的保障,但是这一制度在我国实行得并不理想。造成这一现象的主要原因是自行纳税申报制度不完善,其次也与纳税人和执法人的主观因素有关。要完善自行纳税申报制度,必须要建立纳税人公益诉讼制度,提高立法层次,规范行政机关立法,提高税法的权威性,并建立起公平、公正的税法制度。
Self-pay tax system is an important reform of the personal income tax system in our country and a guarantee of taxpayers’ rights. However, this system is not ideal in our country. The main reason for this phenomenon is that the system of self-reporting of tax returns is not perfect, and secondly, it is also related to the subjective factors of taxpayers and law-enforcers. To improve the system of self-reporting of tax returns, it is necessary to establish a taxpayer’s public interest litigation system, raise the level of legislation, standardize the legislation of administrative organs, raise the authority of tax laws, and establish a fair and equitable tax law system.