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 .
自行申报纳税制度