2006年末,国家税务总局发布了《个人所得税自行纳税申报办法(试行)》,办法规定年所得12万元(含12万元)以上者,于年度终了后要向主管税务机关办理纳税申报。《办法》一出,不少年所得超过或可能超过12万元的人开始关心如何计算自己的所得,如何填写个税申报表等 At the end of 2006, the State Administration of Taxation issued the Measures for Self-taxation of Individual Income Tax (Trial), which stipulated that those with annual income of 120,000 yuan (including 120,000 yuan) should declare tax returns to competent tax authorities after the end of the year. As soon as the Measures come out, people who have earned more than or may have exceeded 120,000 yuan in many years begin to care about how to calculate their own income, how to fill in tax returns, etc.