我国198O年颁布实施《个人所得税法》后,个人所得税的征收工作虽有法可依,但税法对个人自行申报纳税方面没有制订相应的措施,在这方面还存在着漏洞。从我市的实践来看,个人所得税绝大部分是纳税人从我国境内取得的工资、薪金由扣缴义务人代扣代缴的,而属纳税人自行申报纳税的,却是很少很少的。我市有一间外商来件装配的电子厂,由港商聘请香港的十几个技术人员和管理人员来厂从事技术和管理工作,这些人员的工资和薪金由香港公司支付港币,最多的每月一万多元,最低的也有四、五千元。这些人每年度在我国大陆居住都超过90天,根据税法规定, After the promulgation and implementation of the “Individual Income Tax Law” in 198O China, although the collection of personal income tax may be law-based, there is no loophole in the tax law on the individual’s own reporting and payment of tax. From the practice of our city, the vast majority of personal income tax is obtained by the taxpayers from the territory of China’s wages, withholding on behalf of the payroll withholding, while the taxpayers to declare their own taxpayers, but very few of. The city has a foreign electronics factory assembled parts, hired by the Hong Kong business in Hong Kong more than a dozen technical and management personnel to plant technology and management work, these staff salaries and salaries paid by Hong Kong companies in Hong Kong dollars, the largest monthly More than ten thousand yuan, the lowest there are four or five thousand yuan. These people live in mainland China each year for more than 90 days, according to tax laws and regulations,