Study On The Legal Rules Of Individual Tax Declaration

As China begins to change to a mixed tax system that combines comprehensive and classified income tax systems,the tax collection and management system for natural persons in China will also undergo a major change: the former tax collection and management mode that mainly focuses on withholding and paying will be transformed to a tax collection and management mode that combines withholding and paying with self-declaration.New tax system in tax collection and administration and social supporting are put forward new and higher requirements,the need to improve their own tax returns procedural rule of law,establish self-declaration proxy mechanism,improve the tax-related information sharing mechanism,incentive mechanism of tax returns and other supporting the rule of law,build the correct declaration and income tax declaration system,perfecting the tax returns on its own responsibility,finally established tax tax returns on its own legal system,so as to guide the good faith tax payment,strengthen the tax compliance.As the background in the reform of tax collection and management mode,this paper aims to starting from the individual income tax self-declaration concept and general rules,by using the method of comparative analysis and empirical analysis to the main body form a complete set of legal rules and on the two cognitive perspectives: the rule of law,individual income tax self-declaration to study the rule of law in China,based on the status quo,analyze the problems and points out that the rule flaw,and on the basis of related theory and practice,for the perfection of personal income tax to declare the rule of law in China put forward feasible Suggestions.In addition to the introduction and conclusion,this paper is divided into four parts:The first part clarifies the concept of individual income tax self-declaration,which is distinguished from tax declaration,withholding declaration and approved collection.Then from the main body of the declaration,declaration content,declaration time,declaration place,declaration method,legal responsibility six aspects introduced our country individual income tax self-declaration specific legal provisions.At last,the logic of how to guarantee the "self-determination" of tax return is expounded.The second part introduces the problems existing in the legal rules of personal income tax self-declaration.From the perspective of total points: on the whole,the legal rules of self-tax declaration have not been established;Secondly,from the declaration place,thedeclaration period,the declaration way,the declaration form,the revision declaration five aspects summarizes the self-tax declaration procedure legal rule flaw;Thirdly,this paper discusses the defects of the legal rules on the liability of self-tax declaration from three aspects: the absence of due process between the order to correct within a time limit and the fine,the single type of legal liability of self-tax declaration,and the absence of the legal liability system of self-tax declaration.Finally,this paper discusses the defects of supporting laws and regulations on personal tax declaration from three aspects: self-declaration agency,tax-related information sharing and self-declaration incentive.The third part is a comparative study of the legal rules of individual income tax declaration.On the basis of summarizing the legal rules of individual income tax self-declaration in each country,this paper summarizes their common system advantages:convenient and reasonable procedural legal rules of self-declaration,comprehensive and multi-level legal responsibility rules of self-declaration,and diversified legal incentive rules of self-declaration.The fourth part on the basis of the previous research,combined with China's specific national conditions to improve our individual income taxThe countermeasures of self-declaration of legal rules.First of all,it is necessary to build a legal system of self-tax declaration centering on the tax collection and administration law.Secondly,it is necessary to increase the subject of self-tax declaration based on family and set up the subject of self-tax declaration reasonably.Thirdly,it is necessary to simplify the choice of declaration place,reasonably set the declaration period,establish a diversified declaration system mainly based on online declaration,perfect the supporting mechanism for filling in declaration forms,and improve the legal rules for self-revision of declaration.The third is to improve the legal rules of the liability of self-tax declaration,add the period of forgiveness for failing to report on time,increase the legal liability type of reputation punishment,and construct the legal liability rules combining the classification of behavior and subjective purpose.Finally,we should perfect the legal rules of the agency of self-declaration,and make clear the subject and expense of the agency.Perfect the legal rules of tax-related information management of personal income tax,and realize the multi-directional transmission between departments and taxpayers;We should improve the legal rules for self-declaration of joint credit information incentive and implement the supporting legal rules for joint credit information incentive.