个人所得税自行纳税申报实行的意义,不仅在于堵住个人所得税税款流失的漏洞,更在于提高纳税人自觉纳税的意识。但是,实施至今个税自行申报的进展不理想。本文从个税缴纳方式改革的现状及存在的问题出发,借鉴发达国家经验,初步提出完善我国个税自行申报制度的建议,以提高个人所得税的征管水平。 The significance of applying self-tax returns for personal income tax lies not only in the loopholes that plug the loss of personal income tax, but also in raising the awareness of taxpayers paying taxes consciously. However, progress has not been satisfactory since the tax declaration was implemented so far. Based on the status quo and existing problems of the reform of the individual tax payment method, this paper draws lessons from the experience of developed countries and initially proposes to improve the self-reporting system of individual tax in China so as to raise the level of collection and administration of personal income tax.