年所得超过12万元的纳税人自行申报个税的事儿,在喧嚣、纷扰中结束了3个月的申报期,它所带来的冲击和震荡却远远没有结束。年所得超过12万元个税自行申报开始实行,质疑、攻击之声就接踵而至。有一篇大学法学院教授的文章颇具代表性,该文名为批评税务机关在推行自行申报中有“衙 Taxpayers with an annual income of over 120,000 yuan who declare a tax on their own have ended the reporting period of 3 months in the noisy and turbulent conditions. The impact and turmoil they bring are far from over. Annual income of more than 120,000 yuan a tax self-declaration began to implement, questioned the sound of attacks on the ensuing. An article written by a professor at a university law school is quite typical. This article criticizes the tax authorities for their self-declaration of "