| With the increase our country's national economy and citizen income,individual income tax is growing one of the most important taxes.For a long time,the collection form of our country's individual income tax is the withholding at source.In Oct. 2005,the 18th conference of the 10th National People's Congress Standing Committee consider and adopt the Individual Income Tax Law.In Nov. 2006,National Administration of Taxation announce the Approach for self-declaration of individual income tax(trial).People who is suitable for 5 situations within the annual income more than 120 thousand must report self-declaration for individual income tax.From this point,our country established the collection form with combination of withholding at source and self-declaration for individual income.From the data in recent years,although the self-declaration number and tax is increasing,the rate of self-declaration is still low.This article start form our country's individual income tax self-declaration status.it use the theory of taxation collection and management,the theory of asymmetric information and the theory of tax compliance,analysis the problems and reasons of individual income tax self-declaration system,compare it with some countries's,porpose the targeted suggestions,hope to improve the collection and management of our country's individual income tax. |
