Research On The Individual Tax Declaration System

The practice of the individual tax declaration system in our country is a beneficial attempt. It has important practical value and far-reaching significance in the period of social transformation. The first step is the hardest. It is very normal that there are some problems in the practice of the individual tax declaration system, such as the disunity with the relevant legal systems, the mismatch with the classified income tax system, the ambiguous relationship between the individual tax declaration system and the withholding tax system, the lack of the consciousness of paying taxes, the weak ability to collect and manage tax of the tax authority and the dated tax agency system. It is important for us to find the reasons for the problems with the aim of reforming the individual tax declaration system. We should learn experiences and lessons from other countries while considering the specific conditions of our country. In theory, we can reform the individual tax declaration system with the Scientific Outlook on Development and the spirit of the economic law. In practice, we can complete the relevant legal system, reform the individual income tax system which is the foundation of the individual tax declaration system, carry out the mix system of the classified income tax system and the integrated income tax system, make a more scientific exemptions, take family as the tax unit and the tax declaration unit, harmonize the individual tax declaration system and the withholding tax system, develop the real-name system on the property and in financial field, reduce the payment by cash, promote the credit system, enforce the punishment to the illegal behavior and the encouragement to the legal behavior at the same time, enhance the ability to collect and manage tax of the tax authority, assist the development of tax agency and strengthen the consciousness of paying taxes through advertisement and education. Never forget democracy, justice, efficiency and government by law in the progress of the reform. I believe that the individual tax declaration system will be further improved along with the reform in our society.