【摘要】 本文从个人所得税自行纳税申报分类入手,在大量问卷调查基础上,分析了日常申报率和综合申报率偏低的原因,提出了将分类课征制过渡到分类综合课征制,允许采用夫妻联合纳税申报制,夯实个人所得税管理基础等改革和完善税收制度和税收征管的措施。更多还原

【Abstract】 This paper starts with the classification of self-return for personal income tax. It analyses based on a large questionnaire survey why the running tax return rate and the composite one are on the low side in China. Meanwhile, it suggests that China’s classified income tax system shall be shifted to a classified comprehensive one. A joint tax return system for husband and wife shall be allowed to be adopted for the purposes of the tamping of the foundation of individual income tax management. Also it gives some measures on how to improve the tax system and the tax collection management.更多还原