Personal Income Tax Dependency Deduction System:International Comparison And Experience For Reference

Since the implementation of the one-child policy started in 1980,"4-2-1" family structure increased rapidly,the one-child now gradually become the main social groups,is not only an enabler of economic development,is the main pillar of the family,bear the heavy support the elderly and the burden of raising children.At the same time,China's aging population and declining labor force are accelerating,and China's population growth rate remains low.Although the government introduced a two-child policy in 2015,the willingness of young people to have children did not meet the initial expected effect of the policy due to the large increase in the cost of support.The country further promulgates and consummate relevant policies to encourage young people to have a second child is an effective and important measure to cope with the aging of the population.And it is undoubtedly an effective means to further improve the individual income tax policy.Indi-vidual income tax is a kind of direct tax,which assumes the economic function of income adjustment and distribution,and has great influence on everyone in the society.Reforming the personal income tax reform,therefore,the goal is to set up the comprehensive and classification with the combination of personal income tax system,but in the details and the system design is still not form a specific solution.And because of the expense deduction can to a certain extent,stable family function,promote social harmony,so as an important means of family welfare supply,including people from all walks of life and scholars have been focusing on,discuss and study how to design the expense deduction standard items,standard and adjustment mechanism.The levy of our country to implement to the current classification system of individual income tax system,expense deduction of wage income has been is a unity of personal quota deduction standard,several deduction standard adjustment is to improve the deduction of absolute amount,its essence is equivalent to the improvement of exemption.Exemption of simple,all people "one size fits all" type of deduction of individual income tax calculation,and without considering the taxpayers'actual situation,not really reflects the principle of quantity can design should follow the law of tax burden and achieve the goal of social fairness,can make the high income family deduction is overmuch,and low-income families deduction is insufficient,cannot against ageing improve fertility rates have any more help and encouragement.In this article,through combing the United States,Canada and Britain's child welfare change process in the tax system,and the comparative analysis of three countries in the development history of raising cost system it is not hard to see,the individual income tax to raise fees deducted the biggest purpose is to directly reduce the tax burden of taxpayers,improve the children's growth environment.Three countries in the process of system constantly improve,gradually will be "one size fits all" type of deduction or subsidy system modification into as income improve preferential tax gradually reduce the ladder of system design,the main reason and the reason is that with the individual income tax expense deduction of different rearing to reduce income difference of low and middle income earners and high earners,implement a fairer society.At the same time,the preferential tax amount is not is rising year by year,the provisions of the credit mainly depends on its own domestic situation,in the domestic deflation can appropriate consideration to reduce the welfare level,when social economy steady in a long time can keep the stability of policy.This article compared and typical countries in the deduction standard,application of dynamic adjustment mechanism and the similarities and differences between management mechanism,analysis of the characteristics of different deduction methods each running different mode,it can be seen that although the overall raising expense deduction with different ways,but specific to see some similarities,especially in household income exceeds a certain limit will introduce the system of the phased out,after the maximum maintenance of social justice.In reference to relevant experience,we can set the level of household disposable income and use different deductions for better guarantee of fairness.At the same time,distinguish the number and age of family children,set different deduction criteria.Dynamic adjustment mechanism is introduced to ensure that raising fees deduction can keep the increase or decrease in the same direction with price level changes,so as to reflect the taxpayer truthful and accurate tax payment ability,the personal income tax expense deduction from hard and fast rules to humanistic elastic system.On the tax declaration management,in order to adapt to the situation of our country can adopt"was declared,deduction from" mode,clear up on the same child how to define and deduction,and civil administration system connected to the Internet,use the id number to declare.