China Individual Income Tax Declaration Of Research

Nowadays, with the steady development of economy, people's income keeps increasing and Individual Income Tax goes up at a rapid speed, which has influenced our social life deeply. From the beginning year, Individual Income Tax plays an important role in collecting government revenue and adjusting income distribution. However, the disadvantages of Individual Income Tax and its problems are also presented. Along with high-speed development of social economy in the present stage in our country and the resident income continuously increasing, as well as the gap of social distribution widening increasingly, Individual Income Tax System as one of the national main category of taxes can't have already suited nowadays society development demand. In virtue of various factors, there is still a long way to go in fully developing the due function of Individual Income Tax, which indicates that it is urgent to amend and perfect China's current Individual Income Tax System.In 2005, the NPC Standing Committee and the State Council respectively revised the Individual Income Tax Law and its implementing regulations. Amendments to the law on personal income tax and the implementation of the Ordinance to meet such proceeds over 120,000 yuan and other four taxpayers set their own tax returns statutory obligations. On November 8th, 2006, the State Administration of Taxation issued a "the measure of declaration of personal income tax (draft)," It is not only an institutional guarantee for the new personal income tax law on its own tax declaration to expand the scope of personal declaration, but also to improve taxpayer compliance with the tax laws, better use of personal income tax adjustment function, raise the personal income tax management level .However, judging from the current situation of the progress of reform, the implementation of the personal income tax personal declaration is very difficult.. From this reform and the status of the existing problems, learning from foreign experience, the dissertation expounds the proposal of the personal income tax system and the improvement of personal income tax collection and management level.This paper starts with the basic theory of tax declaration, combines theory of taxpayers compliance and tax benefits management theory, analies the gist of the choice of tax declaration principal part, expounds the legal provisions of China's personal income tax declaration, and in 2007 the implementation status of China's personal income tax declaration and raises the problems and rectification measures of China's personal income tax declaration.This dissertation consists of four parts.Part I: The general analysis of China's personal income tax declaration. The section sets out tax declaration, the taxpayer compliance and revenue management effectiveness's basic theory, analies the gist of the choice of tax declaration principal part.Part II: The implementation and cause analysis of China's personal income tax declaration. This part expounds the implementation status and cause of China's personal income tax declaration in 2007,and summarizes problems of China's personal income tax.Part III and Part IV: These are the core of this dissertation.Part III: Strengthen the management of personal income tax personal declaration management. This part proposes the management of personal income tax personal declaration , from the law perfection and means of strengthening tax collection.Part IV: Build interrelated measures of personal income tax personal declaration. To table a proposal from interrelated measures of personal income tax personal declaration, including perfecting tax system, strengthening tax collecting management, and building tax environment of the personal income tax personal declaration.