目 录摘要及关键词................................................................11 简介......................................................................21.1 课题的研究背景和实际意义................................................21.2 国内研究动态及简要评价..................................................21.2.1 国内研究趋势及简要评价................................................21.2.2 简要评价..............................................................32 个人所得税自行申报制度概述................................................32.1 个人所得税自行纳税申报的概念............................................32.2 个人所得税自行申报的内容................................................42.2.1 个人所得税自行申报主体................................................42.2.2 个人所得税自行申报的方式..............................................42.2.3 申报期限..............................................................42.3 设立自行申报制度的目的..................................................52.3.1 提高纳税人的纳税意识..................................................52.3.2 平衡纳税人之间的税负..................................................52.3.3 加强税收来源控制管理..................................................52.3.4 提高纳税人申报积极性..................................................62.4 纳税申报的法律性质......................................................63 我国现行个人所得税自我申报存在的缺陷......................................63.1 纳税人纳税意识薄弱，纳税宣传不到位......................................63.2 税收征管方式不科学，限制了税收征管水平..................................73.3 个人税收自我申报制度不规范..............................................73.4 缺乏信息渠道............................................................74 域外个人所得税自行申报制度借鉴............................................84.1 使用新技术提高自行申报效率..............................................84.2 提高税收评估的质量和有效性..............
