自行纳税申报制度的问题及对策  

Tax-paying declaring system’s problem and countermeasure

作　　者：李红梅[1] 

机构地区：[1]广东金融学院人事处,广东广州510521

出　　处：《特区经济》2009年第8期201-203,共3页Special Zone Economy

摘　　要：自行纳税制度是我国个人所得税收制度的一项重要改革,是对纳税人权利的保障,但是这一制度在我国实行得并不理想。造成这一现象的主要原因是自行纳税申报制度不完善,其次也与纳税人和执法人的主观因素有关。要完善自行纳税申报制度,必须要建立纳税人公益诉讼制度,提高立法层次,规范行政机关立法,提高税法的权威性,并建立起公平、公正的税法制度。The rules of personal tax pay is one of the important revolution of China＇s personal income tax system, which is the ganrantee for tax payer＇s right, but this system has been carrying out nonideal in China. One of the main reason is that the tax declaration system is imperfect; Secondly, there is a relation of the subjective factors of tax payers and law executors. In order to perfect the systems of personal tax pay, we need to establish the systems of tax payer＇s commonweal lawsuit, higher the legislation level, standard the administrative legislature, raise the authority of tax law and establish fair, just tax systems.

关 键 词：个人所得税 自行纳税申报制度 制度完善 

分 类 号：F812.42[经济管理—财政学] D925[政治法律—诉讼法学]