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1、信息化网络体系，加强税务稽查的力度，提升个人所得税自行申报的服务质量，优化个人所得税收环境；最后完善《税收征收管理法》中对未申报的相关法律责任的规定，提出适用“推计课税”制度，保障纳税人基本权不受侵害，免除纳税人协力义务之负担，让纳税人保留更多自由和选择。关键词：个人所得税，申报，协力义务，公平IIAbstractChina'spersonalincometaxlawimplementationregulations36thoftherules,unveiledthepreludefortheselfd
2、eclarationofindividualincometax.Sinceourcountryhasbeentakenwas"sourcededuction"system,itisimpossiblefortaxpayersthroughthetaxreturnisrealised,andevenhardertorealizethemselvesasmastersofthecountry,andsupervisionisimposedbythetaxauthorities.However,thetaxr
3、eformencounteredmanydifficultiesinthepracticalimplementation.Therefore,thissystemisstudiedfortheselfdeclarationofindividualincometaxinChina,healthandpositioningtomaketheexistingreportingsystem'soverallperformance,testsystemsanalysisonlegalproblemsinthesy
4、stem,basedontheequalpayprincipleandlegalbasisofthecooperationobligationsofthecurrentreportingsystemtoreflect,inanattempttopursuetheimplementationandprotectionoftaxpayers'rights.Fromthefollowingfoursectionstostudytheselfdeclarationofindividualincometaxsys
5、tem:Thefirstpart,firstonChina'sindividualincometaxvoluntarydeclarationofcombingthehistorycanbedividedintothreeperiods;NextintroducedthecurrentsituationofChina'spersonalincometaxreturns,analysisofthe"coldcase"forobviousreasons;Again,fromself-reportedcondi
6、tions,procedureandlegalresponsibilityaboutthecontentsofChina'spersonalincometaxreturns;FinalofChina'sindividualincometaxvoluntarydeclarationseeks"thirdcompulsory"legalgrounds.Thesecondpartexploresthedefectsofoursystemofindividualincometaxreturns.Separate
7、lyfromtheindividualtaxreturnsandfamily-taxsubjectsanalyzedself-reportedsubjectsystemdefects;Thenitdiscusses"onesizefitsall"typeofflawsinthereportingsystemontheirown;Thirdly,undeclaredlocations,severalaspects,deadlines,andfilloutadeclarationform,focusingo
8、nreportingprocessdeficienciesinthesystemofitsown;Fortaxcollectionandpaymentsystemofdefects,mainlyfromthecollectionandmanagementoftaxloss,technologicalbackwardness,weakness,lightnotelevyservicetaxaudit,taxenvironment,laggin
