【作者】 翟文浩；

【导师】 魏陆；

【作者基本信息】 上海交通大学 ， 公共管理， 2011， 硕士

【摘要】 随着我国国民经济稳步发展以及国民收入逐步增长,个人所得税正在逐步成长为一项重要税种。长期以来,我国个人所得税的征收实行的是单一的源头扣缴的征管模式,2005年10月,十届全国人大常委会第十八次会议审议修订了《个人所得税法》,2006年11月,国家税务总局出台了《个人所得税自行纳税申报办法(试行)》,明确年所得12万元以上等五种情况的个人需办理个人所得税自行申报。至此,我国现阶段形成了源头扣缴与自行申报相结合的个人所得税征管模式。从近年个人所得税自行申报的数据来看,尽管申报人数和数额逐年增长,但申报率低仍然是无法回避的问题,本文从我国个人所得税申报的现状入手,结合税收征管理论、信息不对称理论和纳税遵从理论,分析了个人所得税申报中的主要问题及原因,并比较了部分国家的个人所得税自行申报制度,进而有针对性提出改进个人所得税自行申报制度的政策建议。希望通过这些建议对我国个人所得的税征管理收起到改善和促进作用。更多还原

【Abstract】 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.更多还原