以制度建设推动个人所得税自行申报

• 作 者: 杨志勇
• 机 构: 中国社会科学院财贸所,
• 出 处: 中国财政
• 发表日期: 2007年11期
• 关键词: 个人所得税 纳税申报 企业所得税制 经济生活 制度建设 企业成本费用 扣除标准 个人收人 扣缴义务人 税收遵从

2007年,我国开展了对年所得12万元以上的纳税人实行自行纳税申报,这标志着个人所得税征管工作进入了一个新阶段。上半年,全国个人所得税入库1678亿元,增长28.5%,增收373亿元。个人所得税自行申报工作,绝不是税务部门一家的事,它涉及到多部门多项制度的建设和完善,涉及到社会经济生活中的每一个人。

In 2007, China implemented a self-tax declaration on taxpayers with an annual income of more than 120,000 yuan, which marks a new stage in the work of personal income tax collection and management. In the first half of the year, the personal income tax of the country was 167.8 billion yuan, an increase of 28.5% and an increase of 37.3 billion yuan. Self-declaration of personal income tax work by no means a tax department, which involves the construction and improvement of a number of departments and systems, involving everyone in the social and economic life.