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本文针对建立和完善我国的个税申报制度必要性作出了阐述,对现行个税申报制度在客观条件和主观条件方面存在的问题进行了深入分析,进而揭示了相关当事人应有的权利义务和责任。从不断完善个税申报的客观条件和主观条件入手并借鉴国外发达国家的成功经验,对我国科学的个税申报制度的构建提出了建设性的意见。
This article elaborates the necessity of establishing and perfecting the tax declaration system in our country, deeply analyzes the existing problems in objective and subjective conditions of the current tax declaration system, and then reveals the due rights and obligations of the relevant parties . From the continuous improvement of the objective conditions and subjective conditions of the tax declaration and drawing on the successful experience of other developed countries, this article put forward constructive suggestions on the construction of a scientific system of tax declaration in our country.