经过长期的不断改革与完善,许多国家在个人所得税管理方面已经形成了一整套严密和规范的管理方法,下面将选择日本、新加坡、印度国家的情况作出简要介绍。 1、日本 日本采取纳税人自行申报与源泉扣缴相结合的纳税方式。 日本税法规定,采取申报纳税的纳税人必须在下一年度的3月15日以前完成纳税申报表。 下列的3种情况可以不申报纳税: After a long period of continuous reform and improvement, many countries have formed a set of strict and standardized management methods in the administration of personal income tax. In the following, the situations in Japan, Singapore and India will be briefly introduced. 1, Japan Japan to take the taxpayer self-declaration and source withholding tax combination. Japanese tax law stipulates that taxpayers filing tax returns must complete tax returns by March 15 of the following year. The following three cases can not declare tax: