完善我国个人所得税自行纳税申报制度的建议  

Suggestion on perfecting China personal tax self-reporting tax system

作　　者：张瑞珍[1] 

机构地区：[1]淄博职业学院,山东淄博255314

出　　处：《特区经济》2011年第6期141-142,共2页Special Zone Economy

摘　　要：本文从自行纳税申报的基本概念入手,首先概述了我国个人所得税自行纳税申报制度的执行现状;接着指出执行中存在的问题,并分析阻碍其发展的原因;最后,借鉴国际经验,提出完善我国个人所得税自行纳税申报制度的建议。This paper starts from the basic concept of tax self-declaration,firstly,it summarizes implementation status of tax self-declaration system of China＇s personal income tax;then,it points out the problems in the implementation and analyses the reasons which hinder the development of personal income tax;finally,on the basic of learning foreign experience,it puts forward some suggestions in order to ameliorate tax self-declaration system of China＇s personal income tax.

关 键 词：个人所得税 自行纳税申报 建议 

分 类 号：F812.42[经济管理—财政学]