目前,江西省个人所得税自行纳税申报存在着不少问题,如:自行申报的起征点不科学,准确理清及申报其全年所得有一定难度;还没有个人收入申报和个人财产登记核查制度挂钩的个人收入财产监控体系,自行申报制度缺乏约束;纳税人自行申报意识不强;自行申报纳税人变更申报地点的管理难度大;等等。应从以下几个层面完善个税自行申报。 At present, there are many problems in self-tax declaration of personal income tax in Jiangxi Province, such as unscientific threshold of declaring self-declaration, accurate discerning and declaration of its annual income; there is no individual income declaration and personal property registration and verification system Linked to the personal income property monitoring system, the system of self-reporting lack of restraint; taxpayers to declare their own consciousness is not strong; self-reporting taxpayers to change the reporting location of the management of the difficulty; and so on. Should improve the tax self-declaration from the following levels.