Thought On Enhancing Self-Declaration Rules Concerning Individual Income Tax

Tax declaration is the key link of modern tax collection and administration also is foundation and the key project of modern management purpose mode.As well as is the regulation of tax liability. Compare with authorized tax return that is the other regulation of tax obligation,the taxpayer is main party of duty regulation of tax declaration, which made taxpayers share the administration levy actively and democratically and far more ethic than additional taxes.The independent position of taxpayers was confirmed in tax law relationship and reflects the democrat concept of constitutional government that centered with taxpayer, the special nature of tax declaration determined the utmost importance in law.Nov 6th of 2006,Publicity Material for Self-Declaration Rules Concerning Individual Income Tax(Provisional) was came out with by State Administration of Taxation,which not only insure the regulation that widen the scope of self-declaration by taxpayers in the law of Individual Income Tax from the system,also has the great significant on obedience enhancing,regulating the tax income from high salary better,and stressing on income management.Whereas,because of some misunderstanding,the Self-Declaration Rules will be frustrated by many hard handling problems. For example,the declare result is not ideal from this two years.This article is based on the practical significance of Self-Declaration Rules,and emphasizes the reasons for its difficulty,put forward some constructive advice.The article specifies three parts,the beginning is that introduces the relative problems on tax declaration based on delimiting the concept and composing,and discusses its law nature combined with the comparing to authorized levy.Secondly,it analyses the causes of "Self-Declaration Rules Concerning Individual Income Tax",including four parts,the problems focus on the lacuna of personal tax income the problems of Self-Declaration Rules from six facts,and some special regulation and operation instructions.Thirdly,it propose the insights and some concrete proposals from 6 angles such as impel the transform of personal tax system,strength the protection to the taxpayers' right,develop the tax agent services,enhance the taxpayers 'obedience for tax law,and set up effective incentives and panish issues of self-declaration rules.