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.
出处
《特区经济》
北大核心
2011年第6期141-142,共2页
Special Zone Economy
关键词
个人所得税
自行纳税申报
建议
Personal Income Tax
Ameliorating Tax sel f-declaration
Suggestion
