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2007年是我国个人所得税自行申报办法实施的第一年,这一办法的实行,是在个人所得税征收改革中的一项重要尝试,也是个人所得税由分类征收制向综合征收制改革的过渡措施,具有十分重要的现实意义。但是由于政策制定和执行比较仓促,实际执行的效果并不理想。由此暴露出在个人所得税自行申报过程中存在的一些重要问题,需要在今后的改革中加以克服和完善。本文在阐述实行个人所得税自行申报重要现实意义的基础上,着重分析了个人所得税自行申报过程中存在的主要问题,并有针对性地提出了一些建设性的建议。
2007 is the first year in which the self-declaration of personal income tax in China is implemented. The implementation of this measure is an important attempt in the reform of personal income tax collection as well as the transitional measure of the taxation of individual income tax from the system of tax collection to the system of collecting and collecting personal income tax, Has very important practical significance. However, due to the relatively hasty policy-making and implementation, the actual implementation is not satisfactory. This reveals some important issues that exist in the process of self-declaration of personal income tax and needs to be overcome and improved in future reforms. On the basis of expatiating on the important practical significance of self-declaration of personal income tax, this article emphatically analyzes the main problems existing in the process of self-declaration of personal income tax and puts forward some constructive suggestions pertinently.