Research On The Improvement Of Self Declaration System Of Individual Income Tax

Since January 1,2019,China has officially implemented a comprehensive and classified personal income tax system.A scientific and reasonable tax declaration system has become the basic support for the smooth operation of the tax system.The newly revised "Individual Income Tax Law" has taken an important step in improving the tax collection and management procedures that are compatible with the entity tax system.The changes in the self-tax declaration system are its typical manifestations.Although the legislation has further expanded the scope of application of personal income tax self-declaration,it lacks a systematic consideration of the self-declaration system.In terms of self-declaration system,declaration modification system,taxpayer information protection,tax declaration reward and punishment system,and tax declaration supporting mechanism,etc.There are still some problems in this regard.Based on my country’s current laws and regulations,using the method of comparative analysis,taking the improvement of the personal income tax self-declaration system as the research object,analyzing the shortcomings of the current system,inspecting relevant foreign systems,and proposing improvements to my country’s self-tax self-tax declaration system suggestion.It can be carried out from two aspects: the improvement of the personal income tax self-declaration system and the improvement of the supporting mechanism.In terms of the self-tax self-declaration system,the main body of the self-tax self-declaration system should be improved first,household tax declaration units will be added,and declaration amendments will be established and improved.System to better safeguard the rights of taxpayers;secondly,strengthen the protection of taxpayers’ information;and finally,improve the incentive,reward and punishment system.In terms of improving the supporting mechanism,first,improve the construction of the information system,and promote the cooperation between the taxation department and the relevant departments;second,improve the tax agency system to reduce the burden of taxpayers’ declaration;finally,promote personalized taxation services and improve the quality of taxation services.