自行申报

自行申报纳税程序中，纳税人具有一定的程序自主性，因此纳税申报可产生确定税额的效力。

In the self-reporting tax procedure the taxpayer has some autonomy , so the tax returns have legal effect to decide the tax amount .

我国个税自行申报制度若干问题研究

Research on Individual Income Tax Self-assessment in Our Country

第三，进一步营造良好的自行申报外部环境。

Third , further to create a favorable external environment for self-declaration .

还有要自行申报的情况吗？

Are there any cases needed for the tax return ?

个人所得税自行申报存在的问题及建议

The Problems and Suggestions in Personal Income Tax Self-declaration

反思与重构：个税自行申报的法制推进

Reviewing the plight of personal income tax declaration and the perfection of the legal system related

最后文章提出完善个人所得税自行申报制度的建议。

Finally , the paper put forward the proposal of improving the personal income tax self-declaration system .

没有扣缴义务人的，由纳税义务人自行申报纳税。

In cases there is no withholding agent , the taxpayer shall file a return and pay tax himself .

本文从纳税申报的基本理论入手，分析目前个人所得税自行申报所存在的问题。

In this paper , I analyze the problem of current individual income tax self-declaration on the basic of tax declaration theory .

税务局：如果能提供合同和佣金的全部资料并且建立帐薄，收支清楚的，可以自行申报。

Tax official : It is the one that can provide the whole materials about the contracts and commissions and can establish account books to make the receipt and expense clear .

重新架构个人所得税制关键在于要对纳税人建立个人所得税账户，要建立公民自行申报纳税制度，要使代扣代缴公开透明。

Reconstruct personal system of income tax is a key to build taxpayer 's account of income tax , to establish declared taxation system by people-selves , to make withholding open and transpire .

2008年申报人数和纳税总额有所增长，但自行申报主体仍然集中在工薪阶层，申报纳税者结构呈畸形增长。

Although the number of tax payers and total tax sum increased in 2008 , the personally tax return payers still concentrated in the working-class , and the taxpayer structure assumed the abnormal growth .

比起代扣代缴，分类分项征收的征管模式，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。

Compared to withholding paying , categorized and levy collection and management model , with a comprehensive declaration of independence declaration by combining the progressive realization of all the people to declare personal income tax to maturity is a sign .

扣缴义务人每月所扣的税款，自行申报纳税人每月应纳的税款，都应当在次月七日内缴入国库，并向税务机关报送纳税申报表。

The tax withheld by the withholding agent on monthly basis , and the tax paid by the self-reporting individual , shall be paid to the state treasury within the first seven days of the following month together with the tax returns filed with the tax authorities .

对个人所得税自行纳税申报制度的若干思考

On the Self-reporting System of Individual Income Tax

统一思想，提高认识，充分认识做好自行纳税申报工作的重要意义。

I.Unifying thoughts , enhancing understanding , and fully realizing the importance of the work of self declaration .

相信随着整个社会各项改革的全面深入，个人所得税自行纳税申报制度也将越来越完善。

I believe that the individual tax declaration system will be further improved along with the reform in our society .

扩大个人自行纳税申报范围，是2005年我国个人所得税法修订的一项重要内容。

The enlargement of the scope of self declaration is an important content for the revision of the Law on Individual Income Tax in2005 .

在理论方面，将科学发展观思想以及经济法理念引入对个人所得税自行纳税申报制度的研究，指导个人所得税自行纳税申报制度的革新方向。

In theory , we can reform the individual tax declaration system with the Scientific Outlook on Development and the spirit of the economic law .

个人所得税自行纳税申报制度在我国的实行是一个有益的尝试，在我国当前社会转型时期具有重要的现实价值和深远意义。

The practice of the individual tax declaration system in our country is a beneficial attempt . It has important practical value and far-reaching significance in the period of social transformation .

纳税人自行纳税申报是我国个人所得税的一种征收方式，也是世界各国的通常做法。

The self declaration by taxpayers is a way of collecting individual income taxes of our country , as well as a universal practice of all other countries in the world .

这是国税总局首次颁发有关高收入者须自行进行纳税申报的规定。

It is the first time that the State Administration of Taxation requires high-income earners to report their earnings themselves .