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笔者就2006年的《个人所得税自行纳税申报办法(试行)》实施以来所产生的问题进行分析,并针对“分类税制”与“综合征税”的矛盾、收入的核定、奖励及惩罚措施及对纳税人的保密等一系列问题提出了一些参考建议。
The author analyzes the problems arising since the implementation of the Individual Income Tax Declaration (Trial Implementation) in 2006. In view of the contradiction between “classification tax system” and “comprehensive taxation” and the verification and rewards of income and Punitive measures and taxpayers confidentiality and a series of issues put forward some suggestions.