taxpayers' self-declaration of tax payment is a way of collecting personal income tax in China, and it is also a common practice in all countries of the world. Expanding the scope of individual tax returns is an important content of the revision of China's individual income tax law in 25. The revised tax law adds the contents that taxpayers with annual income of more than 12, yuan and other circumstances stipulated by the State Council must declare to the tax authorities by themselves.

Self-declaration of individual income tax with an annual income of more than 12, yuan is an important content of China's individual income tax system. According to the notice of State Taxation Administration of The People's Republic of China on printing and distributing the Measures for Self-declaration of Individual Income Tax (Trial) (Guo Shui Fa [26] No.162 hereinafter referred to as the Measures), taxpayers with annual income of more than 12, yuan shall file tax returns with the competent tax authorities after the end of the tax year.

Expanding the scope of individual tax returns will help to cultivate taxpayers' awareness of paying taxes in good faith, clarify taxpayers' legal responsibilities and improve tax compliance; It is conducive to the tax authorities to strengthen the management of tax sources and increase the adjustment of high-income people; It is conducive to strengthening analysis and comparison, and further promoting the scientific and refined management of personal income tax; It is conducive to creating conditions and accumulating experience for the next transition to a comprehensive and classified tax system.