| Since the end of 2006, the reform of personal income tax self-declaration has started quietly: On November 8th, the State Administration of Taxation promulgated "the self-declaration rules concerning the personal income tax (Provisional)", announcing that everyone with annual income of over 120,000 Yuan a year should report the tax payment voluntarily; On December 21st Beijing Local Taxation Bureau has released a more detailed rule: From January 1st, 2008, all the people in Beijing, including the ones with the income below 1600 Yuan per month should declare their whole income tax to local taxation bureau. This is a great step in our personal income tax reform and has significant practical significance. First, under the future trend of union of synthesis and classification personal income tax system, self-declaration can play a good role of"experiment"or"preview", which can creat the condition for the synthesis income tax's development model; Second, self-declaration of personal income tax put the taxpayers into a system frame of governing the tax legally , establish and strengthen taxpayers' declaration duty, the legal liability and the legal right, which are advantageous in raising citizens' tax payment consciousness, and are also advantageous in raising government's service consciousness; Third, the self-declaration of personal income taxation tax strengthen the monitoring to high income stratum, and is a good measure to change the great gap between rich and poor.But looking from the declaration result at the beginning of April's, 2007, progress of the first self-declaration is not actually ideal. Until 24:00 of April 2, 2007, the end of the declaration, there were approximately 1,630,000 people with the income above 120,000 Yuan annually whole had declaration their tax, only about 20% of the 6,000,000 people who should declare according to the taxation department, moreover, persons with salary lead the declaration and the ones with high income are almost absent. Compare to the great expectations we have paid to the self-declaration to even rich and poor at the background of division of income disparity expands, reform achievement and economic boom share obviously imbalances, this is obviously an awkward reply.Why could this kind of situation arise? On one hand, this is related to the hastily implements of self-declaration and many stipulations have not been recognized by the public universally. And on the other, we should also pay attention to the deep level questions hiding in the behind. In this article, the author has carried on the induction to the extant questions from the tax revenue system construction, the tax revenue collection management, the proxy declaration, the self-declaration system and so on: First, Our personal income tax system itself has problems. There are shortcoming in the"two-track system"of classifies obtained and comprehensive reported. At the same time, it is lack of fairness and excitability, which cannot make the taxpayers report voluntarily; Second, in the field of tax revenue collection management, there are insufficiencies in both the hardware aspect and the software aspect, which supply convince for the taxpayers to evade taxes; Once more, the mechanism of proxy reported is imperfect. It has not formed the good prestige in the social public, thus cannot play a good role as supplementary means to tax enforcement departments; And at last, tax payment consciousness of our public is not so strong, the knowledge they have about tax payment is not enough, the fiscal budget and the disbursement system are not transparent, measures to public the revenues of official is imperfect. All these are important factors leading to the current situation.In view of the fact that the self-declaration of personal income tax is carried out for the first time in our country, there remains many puzzles in how to implement effectively. In this case, profits from developed countries with perfect experience and then use them in own system construction is a good procedure without doubt. In this article, the author profits from the US, then through analyzing the Sino-US tax revenue collection management environment difference, and considering our actual national condition, at last give concrete suggestion about the development of our self-declaration. Generally speaking, Because we have always adopted the classified income system, there will be"two-track system"of classifies obtained and comprehensive reported after we introduce the self-declaration system. This style is not good for the development. In other way, we can say it is just the reason why the development of our self-declaration system can't run smoothly. So what we need to do now is to change the"two-track system"situation, and transfer to the synthesis system as soon as possible. At the same time, we should carry out reform in the tax system construction, the collection system, the agent declaration and so on other matching facilities must strengthen the reform, only by that way can we change the awkward situation at present and smooth the way for future development. Specifically speaking, in the field of tax system construction, we should strengthen the tax revenue legislation, enhances the legal level, simultaneously continue to deepen the current tax system reform, and make it conform to the social justice principle as far as possible; In the field of tax collection management , we should expand the law and regulation construction and collection dynamics and enhance the law enforcement monitoring dynamics and the validity; In the field of tax proxy development, first we must strengthen the legislation and enhances the legal level and the public trust; Second, we must improve jobholders' professional quality; Third, we must strengthen the profession supervision and the market cultivation and create a good environment for the tax proxy profession development; What is more, we should realize the goal of urging people to pay tax voluntarily through the ways of raising tax consciousness, carrying out the reform of facial budget and disbursement system, publicizing official income and so on.On the whole, at the time that self-declaration executes in our country for the first time, profiting from the overseas mature experience to use in our self building has theory and practice significance. On that basis, analyzing our particular environment and then acting appropriately to the situation. All these been done, we are sure to make effective contribution to the development of self-declaration system. |
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