Research On The Legal System Of Special Additional Deductions For Personal Income Tax

In 2018,China completed the seventh revision of the personal income tax law of the people's Republic of China,and the new personal income tax law was officially implemented from January 1,2019.This reform of individual income tax contains many bright spots.In addition to further improving the starting point of individual income tax and optimizing and adjusting the structure of individual income tax rate,the biggest innovation is to improve the deduction model of individual income tax expense by introducing the special additional deduction system of individual income tax.Up to now,the new individual income tax law has been implemented for more than a year,and the system of special additional deduction of individual income tax has gradually become known to the public.However,this system has brought some positive effects in optimizing the tax system model of our country,reasonably reducing the tax burden of taxpayers,and at the same time,the defects in the implementation process have gradually exposed.This paper starts with the legislative principles and purposes of the individual income tax law,and discusses the legitimacy and shortcomings of the special additional deduction system of the individual income tax by analyzing the general principles and special principles of the individual income tax law in China.Then from the perspective of tax basis,it demonstrates that the special additional deduction system is the embodiment of the theory of net tax and the theory of equity in the reform of individual income tax law.Finally,from the perspective of the reform of personal income tax system,the advantages and disadvantages of the introduction of special additional deduction system are analyzed.Secondly,starting from the current situation of the implementation of the individual income tax law,this paper analyzes in detail the specific provisions of the six special additional deductions in the latest Interim Measures for special additional deductions of individual income tax,which are children's education,continuing education,serious illness medical treatment,housing loan interest,housing rent and supporting the elderly.It interprets the policies and explores the legislation behind them The shortcomings of the development point and system design.In the form of questionnaire,the author collected some taxpayers' opinions on the special additional deduction system,trying to find the implementation dilemma and breakthrough of the new system.Although the special additional deduction system of personal income tax is a new attempt in China,similar pre tax deduction policies have formed a relatively complete and mature system in many countries,so it is essential for the analysis and reference of international experience.This paper focuses on the analysis of the United States and Russia on the system of personal income tax deduction before tax.The United States can provide new ideas for the improvement of China's system in the aspect of entity law legislation of personal income tax pre tax deduction system,while Russia's reform experience can provide help for China to accelerate the improvement of the supporting tax management system for the implementation of the special additional deduction system of personal income tax.Finally,based on the current situation of our country and other developed countries' personal income tax reform experience,this paper puts forward some suggestions for further improving the special additional deduction system of personal income tax.In the aspect of legislation design,it is suggested that the deduction standard should be treated as regional difference,and the dynamic adjustment mechanism should be established to adjust the deduction standard reasonably;in the aspect of tax declaration,it is suggested that the declaration method of family joint declaration should be properly introduced,the information construction should be strengthened as soon as possible,and the information sharing between departments should be further promoted;finally,the taxpayer's consciousness of tax payment should be improved The service ability of tax authorities and other aspects put forward suggestions,hoping to promote the implementation of the new system and improve the suggestions for reference.