1.为什么要制定《个人所得税自行纳税申报办法(试行)》?答:2005年10月27日十届全国人大常委会第十八次会议审议通过的《关于修改〈中华人民共和国个人所得税法〉的决定》,扩大了纳税人自行纳税申报的范围,规定“个人所得超过国务院规定数额的”以及“国务院规定的其他情形”的纳税人应当自行纳税申报。 1. Why should formulate “individual income tax self-reporting methods (Trial)”? A: October 27, 2005 the Tenth National People’s Congress examined and adopted at the Eighteenth Meeting of the “on the revision of” the People’s Republic of China Individual Income Tax Law “ Taxpayers to expand the scope of the taxpayers to declare their own tax returns and stipulate that ”taxpayers with personal income over the amount prescribed by the State Council and other circumstances prescribed by the State Council shall make their own tax returns declare.