Problem Analysis And Improvement Strategies Of The Special Additional Deduction System

The additional special deduction system is a major highlight in the revision of the individual income tax law.The system releases a huge tax "dividend" to the taxpayer based on the theoretical starting point of protecting the right to life of citizens,adhering to the principle of quantitative taxation and maintaining the relationship between marriage and family.But the additional special deduction system has the following problems: first,the content of the additional special deduction system is not perfect: the scope of application of the additional special deduction system is too narrow;the allocation method of the additional special deduction system is not “family oriented”;there are legislative defects in the scope of deduction;the scope of deduction object is not comprehensive;the deduction standard is too rigid and so on;Secondly,there are obstacles in the collection and management of additional special deduction system: from the perspective of taxpayers,the credit system of natural person's tax payment is not perfect;from the perspective of tax authorities,the sharing mechanism of tax related information is not perfect.We should improve the content of the additional special deduction system and eliminate the obstacles in the collection and management of the additional special deduction system in China.