The Research Of Compliance Self-declaration For Individual Income Tax

Since produced,the individual income tax as one of the most complicated taxes,is paidgreat attention by nearly all the countries for the reasons that it takes decisive influence on thepersonal income distribution,and then makes the distinctive function on regulating incomedistribution fairly．In our country,the individual income tax payment was washed awayseriously as before and the vacancy on supervising was not resolved completely after SOmany taxation management reformation,which hinders that the individual income tax bringsthe income distribution into fair and effective play．Seeing that,reserching the complianceabout the self-declairation of individual income tax has great significance on standarding theindividual income distributive order,keeping a lookout on lose of taxation,and enhancing thecompliance of paying individual income taxFirst of all,this thesis analyses the appearance of the low compliance on declaringindividual income tax by oneself on two sides distinguishly----loses of tax seriously and thenumber of people declaring individual income tax axe lower--on the basis ofthe operation ofindividual income tax At the sa2ne time,analysing and summarizing the main reasons of thelow compliance on paying individual income tax by oneself from subjective and objectivesidesBesides,on the side of establishing the scientific evaluation system about compliance ofdeclaring individual income tax,this thesis introduces the fuzzy comprehensive evaluation,and has a try to evaluate the compliance rationally and comprehensively According to theautomatic result of fuzzy comprehensive evaluation,the compliance can be devided into fourranks--red,yellow,blue,and green--This part mainly analyse the definition of target system,important coefficient and subordinating function,and the comprehensive evaluating resultBesides the concrete applied situation is illustrated by a living exampleAt last,this thesis provides three proposes on enhancing the compliance of declaringindividual income tax by oneselE Firstly,from the taxpayer'S angle,strengthening the taxrevenue cultural construction,enhancing the propaganda potency,consolating taxpayer'S lawful consciousness,emphasizing tax revenue'S fair right on enacting laws,and proposingpeople-oriented on tax management Secondly,from the angle of tax revenue management,proposing related suggestions to reforming the taxation of individual income tax,bringingnev~ideas of levying managing mode and advancing information industry．Thirdly,fromgovemmental and social angle,proposing standarding administrative departmentallegislation．praising tax law'S authority,strengthening service awareness．optimizing taxationcircumstance,and enhancing departments'cooperation.