Analysis on China´s individual income tax self-declaration system — Problems, guidance and strategies

This paper is an exploration on the effective operation of China´s individual income tax self-declaration system, and analyzes the situation where individuals´ annual income is over RMB 120,000 Yuan. From the perspective of laws, it is concluded that self-declaration is the combination of taxpayer´s rights and obligation; Based on the present only 4 tax paying annual data, the paper analyzes the main problems existing in the operation of China´s individual self-declaration system; in the end, the paper reviews and makes a systematic summery on Western countries´ self-declaration system, with the hope of bringing some enlightenments on China´s individual self-declaration.