Research On The Personal Income Tax Self-declaration System Of Our Country

Self-assessment is based on self-checking, self-administered and self-pay by taxpayer. It is one statutory act that taxpayer, in accordance with the tax law regulations, submits a written report on tax matters to the tax authorities. The biggest difference between this way and the tax levy lies in that tax payer can determine their own retails in statutory cases. So it is also called "self-declaration tax return". Self-reporting system is the inevitable result of democratic development. It is an important manifestation of promoting the democratization of taxation, protecting the fundamental rights of taxpayers, and promoting tax efficiency. Since the history of the individual income tax self-assessment system that carried out in many western countries is very long, the establishment of self-assessment is very late. In 2007, the formal implementation of the tax declaration system is of great concern from various sectors of society, while it encountered "a cold start". Although the number of self-assessment and tax amount increased in 2008, the main taxpayer still concentrated in the working-class, also, the taxpayer structure growth unnaturally. In this paper, I analyze the problem of current individual income tax self-declaration on the basic of tax declaration theory. On this basis, I made a questionnaire survey on the taxpayers and tax inspectors and analyzed the influencing factors of the taxpayer compliance degree by using a combination of theoretical and empirical analysis. One characteristics of the paper is. that design questionnaire survey both for the taxpayers and tax inspectors to avoid the error because of guarding and exclusive heart made by analyzing the influencing factors of the taxpayer compliance degree only from the perspective of the taxpayer. Finally, the paper put forward the proposal of improving the personal income tax self-declaration system.