天津台商马先生问:大陆个人所得税的自行申报纳税是如何规定的? 答:大陆的个人所得税,以所得人为纳税义务人,以支付所得的单位或者个人为扣缴义务人,实行源泉控制征收。其税款的缴纳与申报,分为由扣缴义务人代扣代缴和纳税人自行申报纳税两种方式。 个人所得税的纳税人有下列情形之一的,必须自行向税务机关申报所得并缴纳税款: Mr. Ma of Tianjin Taiwanese Commercial Bank asked: How is the self-declaration tax on personal income tax in mainland China stipulated? A: The personal income tax in the Mainland shall be controlled by the source for the withholding obligor as the taxpayer, the unit or individual paying the income, . The tax payment and reporting, divided into withholding agents withholding and taxpayers to declare their own two ways. Individual income tax taxpayers in any of the following circumstances, must declare the tax authorities and pay taxes: