国家税务总局颁布《个人所得税管理办法》,10月1日起,我国开始为公民建立个人收入档案,以提高纳税人信息来源的真实度。目前,国内居民的个人所得税基本是由单位代扣代缴,由单位为个人申报。根据《办法》规定,纳税人与扣缴义务人今后要分别向主管税务机关办理纳税申报。税务机关 The State Administration of Taxation promulgated the “Measures for the Administration of Individual Income Taxes,” and from October 1, China began to establish a personal income file for its citizens so as to enhance the truthfulness of taxpayers’ sources of information. At present, the personal income tax of domestic residents is basically withheld and paid by the unit and declared by the unit as an individual. According to the Measures, taxpayers and withholding agents will separately file tax returns with the competent tax authorities in the future. Tax authorities