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2006年11月6日,国家税务总局发布的《个人所得税自行纳税申报办法〈试行〉》将“个人所得超过国务院规定数额的”明确为“年所得12万以上的”情形,并规定了纳税人必须在年度终了后三个月内自行办理纳税申报,逾期将按照税收征管法相关规定进行处罚。这是我国对高收入人群自行纳税申报在法律保障方面作出的具体规定,无论对税务机关还是纳税人来说都是一项崭新的工作。个人自行纳税申报是世界发达国家都采用的方便有效的征收制度。个税自行纳税申报加强了税收对收入的调节功能,是为缩小贫富差距所作的一项努力。
On November 6, 2006, the Individual Income Tax Self-Tax Declaration System (Trial Measures) issued by the State Administration of Taxation clearly identified the individual’s income exceeding the amount stipulated by the State Council as the annual income of more than 120,000 yuan It stipulates that taxpayers must file their own tax returns within three months after the end of the year, and the overdue taxpayers will be punished in accordance with the relevant provisions of the Tax Administration Law. This is a specific provision made by our country in respect of legal protection for high-income people to declare their own tax returns, which is a brand-new work both for tax authorities and taxpayers. Individual tax declaration is a convenient and effective collection system adopted by all the developed countries in the world. Self-tax returns of a tax to strengthen the regulatory function of tax revenue, is to narrow the gap between rich and poor efforts.