2005年10月,全国人大常委会修订《中华人民共和国个人所得税法》,赋予高收入者自行纳税申报的义务。本文通过对年所得12万以上自行纳税申报的政策进行研究、分析和比较,得出一些建议。同时从纳税申报中存在的问题出发,探讨个人所得税的制度建设问题。 In October 2005, the NPC Standing Committee revised the Individual Income Tax Law of the People’s Republic of China, giving high-income earners the obligation to file their own tax returns. This article through to the annual income of more than 120,000 self-declaration tax policy research, analysis and comparison, come to some suggestions. At the same time, starting from the problems existing in the tax declaration, the article probes into the system construction of personal income tax.