个人所得税自行申报纳税问题研究.pdfVIP

个人所得税自行申报纳税问题研究 摘要 2019 年个人所得税进行改革，个人所得税自行申报纳税问题部分效果得以 体现，但是距离成熟先进的制度还有进步的空间，纳税人自行申报中出现的问题 及解决方案，在个人所得税模式的发展上提供了清晰的方向，关乎纳税人在税收 公平中，减少贫富差距，结合国外的成功经验和成熟的制度，提出完善的措施， 也是本文的创新点。论文首先从理论上探讨个人所得税改革、自行申报改革及两 者之间的关联，紧接着从个人所得税自行申报现行模式的纳税环境、纳税意识、 申报缺陷等方面的问题进行研究，然后通过研究了与我国制度上拥有相似情况的 日本和个人所得税自行申报纳税制度相对成熟的美国，找出对中国有借鉴意义的 特色之处，最后总结和借鉴经验，对完善我国的个人所得税自行申报纳税制度， 提出有效实行个人所得税自行申报纳税部分的设想，从税收征管、监督机制、奖 惩机制、税务机关界定、申报对象界定、申报标准界定、所得范围界定等方面提 出相关建议措施。 关键词：个人所得税，税制改革，自行申报，国际借鉴 I Study on the issue of self-declaration and payment of individual income tax Abstract Personal income tax reform in 2019, individual income tax on their own and pay tax to the problem of some effect, but mature and advanced system still have room for improvement, and solutions to the problems in their own reports, in the development of personal income tax model provides a clear direction, the fairness of taxpayers in tax revenue, reduce the gap between rich and poor, combining the successful experience of abroad and mature system, put forward the perfect measures, is also the innovation of this article. Paper first theoretically discusses the personal income tax reform, tax reform and the correlation between the two, and then from the individual income tax self-declaration tax environment of current mode, on the issue of tax consciousness, declare defects such as research, then through research and system with similar situation in our country of Japan and the individual income tax self-declaration tax system is relatively mature in the United States, find out about China have the characteristics of reference, the final summary and draw lessons from experience, to perfect ou