从分类所得税制逐步向综合所得税制征管模式转变,实行自主申报与综合申报相结合,逐步实现全民自行申报,是个人所得税走向成熟的标志,也是我国个人所得税法改革的方向。同时,合法合理筹划纳税也是公民应有的权利 From the taxonomy of income tax to the pattern of tax collection in the integrated income tax system, the combination of autonomous filing and comprehensive reporting and the gradual realization of self-declaration by all citizens are the hallmarks of the personal income tax maturing, and also the direction of the reform of the personal income tax law in China. At the same time, legal and reasonable tax planning is also a citizen’s right