Study On The Implementation Of Individual Income Tax Self-Declaration System

The newly revised Individual Income Tax Law of 2018 has improved the tax collection and management procedures that are compatible with the entity tax system.Self-declaration of tax returns is an important area of change in the tax collection and management system.Based on the implementation status of personal income tax return and combined with the revision of the new tax law,this paper discusses the problems still existing in China’s tax self-declaration,and uses the method of comparative analysis to improve the country based on the experience of some regions outside the domain.The measures for the tax self-declaration system are designed to truly implement the self-declaration system under the income tax system that combines classification and integration,so that taxpayers can earn the dividend of the tax reform.Based on the actual situation of self-declaration,this paper discusses the self-declaration system of personal income tax in China from the following five aspects.The first part introduces the meaning of the tax self-declaration system,and analyzes the composition of China’s tax self-declaration system from the development history of China’s tax self-declaration system,the specific content of self-declaration and the characteristics of self-declaration.The second part summarizes the implementation status of China’s tax self-declaration system.The main performances are as follows: the tax rate of individual tax is low,the accuracy of tax return is not high,and the taxation of individual tax is not fair.The third part discusses the dilemma in the implementation of China’s self-declaration system.Only the individual is the subject of tax declaration,and the system of self-declaration of tax returns is not only reasonable;the problem of inadequate supervision of individual tax sources and the backwardness of information management methods of taxation agencies reveals that China’s tax declaration management system lags behind;The backwardness of the tax agency system highlights the current situation of the lack of self-declaration services in China;the taxpayer’s right to know is not guaranteed,and the confidentiality of individual tax-related information cannot be implemented to reflect the imperfection of the taxpayer’s rights protection system;finally,the illegal cost of tax returns from China is low.The lack of incentives for active applicants reveals that China’s self-declaration of reward and punishmentmechanisms is not perfect,and it is unable to stimulate the enthusiasm of taxpayers to declare.The fourth part explores the self-declaration system of individual income tax in some countries outside the country.After summarizing the personal income tax declaration system of the United States,Japan,and the United Kingdom,combined with the actual situation in China,we put forward the experience that is suitable for China.The fifth part puts forward the legal countermeasures to perfect China’s self-declaration system.Mainly from the following five aspects.First of all,increase the family tax reporting unit,adhere to the coordinated development of the self-declaration system and the withholding and payment system to promote the improvement of China’s individual tax declaration system;secondly,establish a national unified tax information system for natural persons,strictly implement the cash management system,and tax The department realized national data networking,strengthened cooperation with relevant departments to improve the supporting system for self-declaration of tax returns in China;and then proposed improving tax payment services from the aspects of improving tax payment services and establishing a modern tax agency system to reduce the taxpayer’s reporting burden;By safeguarding the taxpayer’s right to know,the Tax Revenue Law is amended to give taxpayers the right to apply for amendments and to strengthen the protection of individual tax-related information,to increase the taxpayer’s "security" and to protect the rights of taxpayers.Finally,establish and improve China’s Self-declaration of incentive mechanisms and disciplinary mechanisms to fully mobilize taxpayers to declare enthusiasm.