国家税务总局于2006年11月6日发布《个人所得税自行纳税申报办法(试行)》的通知(国税发[2006]162号),明确年所得12万元以上的纳税人须向税务机关进行自行申报的5种情形,以及申报内容等相关操作办法。纳税人须向税务机关进行自行申报的5种情形包括:1年所得12万元以上的:2从中国境内两处或两处 On November 6, 2006, the State Administration of Taxation promulgated the Circular (Guoshuifa [2006] No. 162) on the Measures for Self-taxation of Individual Income Tax (Trial), specifying that taxpayers with an annual income of over RMB120,000 shall go to the tax authorities on their own The declaration of the five kinds of situations, as well as declare the content and other related methods of operation. Taxpayers to tax authorities to declare themselves in 5 cases include: 1 year income of more than 120,000 yuan: 2 from two or two