个税自行纳税申报制度的实施条件及对策分析

实施个人所得税自行纳税申报应该具备一系列制度和环境条件,其中包括发达的税务代理业、浓厚的纳税意识、高效便捷的征管手段、个税制度设计的公平性和公共品的公平享受、健全的法律制度等。但是,这些条件在我国还不够完备。因此,应当尽快采取有效措施予以完善,才能保证个人所得税自行纳税申报制度的顺利实施。

A Study on the Conditions of the Individual Income Tax Self-returns,China's Status quo and Countermeasures

Individual income tax returns should have developed tax agency,a strong sense of the taxpayers,efficient and convenient means of tax collection and management,design of the individual income tax system fair and equitable ac- cess to public goods,a sound legal system and so on.And at present these conditions are still not complete,it should take effective measures to improve,to ensure the smooth implementation of the system on self- returns of China's indi- vidual income tax.