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2006年11月6日,国家税务总局制订下发了《个人所得税自行纳税申报办法(试行)》(国税发〔2006〕162号,以下简称《办法》),该《办法》对规范我国个人所得税的自行纳税申报、实现个人所得税从分类税制到综合与分类相结合的混合税制的转变起到了重大作用。文章首先对现行纳税办法进行分析,然后对《办法》出台及其存在的问题做出评析,希望能够对个人所得税的发展和完善起到一定的促进作用。
On November 6, 2006, the State Administration of Taxation formulated and promulgated the Measures for the Self-reporting of Individual Income Tax (Trial) (Guo Shui Fa [2006] No. 162, hereinafter referred to as the “Measures”), which regulates the regulation of personal income tax Of the self-tax returns, the realization of personal income tax from the tax system to the combination of comprehensive and classified hybrid tax system has played a significant role. First of all, the article analyzes the current tax payment methods, and then comments on the introduction of “Measures” and its existing problems, hoping to promote the development and improvement of personal income tax.