Research On Individual Income Tax Self-assessment In Our Country

Self-assessment is one statutory acts that tax payer, 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 also called"self-declaration tax return". Its basics involve tax debt relations theory and tax procedures efficiency theory. Since there is a long history of the individual income tax self-assessment system that carried out in many western countries(i.e., the United states, Japan, England),we can learn experience from the advanced countries.In 2007, the formal implementation of the tax declaration system is of great concern from various circles of society, while it encountered"a cold start". Although the number of tax payers and total tax sum increased in 2008, the personally tax return payers still concentrated in the working-class, and the taxpayer structure assumed the abnormal growth. There are four reasons for this. Firstly, our country has not set up the tax revenue culture that the reporting system operates by oneself of suitable Individual Income Tax yet, both sides of subject that Individual Income Tax declaration make adequate preparations to meet this job. Secondly, the tax classification system in our country is against the principle of fairness, making taxpayers produce the psychology of conflicting. Thirdly, the relevant laws and regulations are not complete, the effectiveness is so bad. The forth, external supporting environment is lack. Considering the actual situation in China, we should improve the tax declaration system of our country from four following respects: Firstly, modify the Chinese tax system model to adopt the tax classification system, and then slowly transferred to a comprehensive income tax system, combined with a flexible declaration approach. Added in"individual income tax self-assessment (tentative)"the tax declaration amendment. Secondly, establish the auxiliary tax declaration system(i.e., the taxpayers coding system, the real-name system of personal wealth).Thirdly, raise the service quality of tax levy by the tax authorities and reduce the law-abiding cost of taxpayers. The last, create a tax self-declaration culture to improve the tax law deference.