Research On The Implementation Of Special Additional Deduction System Of Individual Income Tax In China

Personal income tax originated from the United Kingdom.It was not until 1980 that China formally established the personal income tax system and gradually became the fifth major tax category in China.The 19 th national congress of the communist party of China proposed to establish a scientific fiscal and tax system,and to take personal income tax as the key tax to deepen the reform of the fiscal and tax system.In August 2018,the fifth session of the standing committee of the National People's Congress(NPC)significantly revised China's individual income tax system,marking the country's shift from a classified income tax system to a mixed income tax system.The reform and the big difference is that the increase of supporting the elderly,children education,continuing education,medical treatment of a serious illness,housing loan interest and the housing rent six special additional deduction,the earliest special additional deduction system originates from western countries,still belongs to the first time into the system construction and implement in our country,means the collection and management methods of the taxation authority,the residents' awareness of personal tax and tax return ability should be timely to carry out the update,this for tax authorities and individual citizens is a new challenge.How to effectively implement the special additional deduction system is an important part of establishing a modern financial system and promoting the reform of individual income tax collection and administration,and it is also an important issue concerned by domestic scholars and tax authorities.The research object of this paper is the implementation status of the special additional deduction system of individual income tax in county J.It mainly adopts the methods of literature analysis and empirical research to collect and sort out the relevant data of the implementation mechanism.Through a lot of economic data,questionnaire survey and analysis of typical cases,the author thinks that the special additional deduction system of our country in the process of execution,there are tax cadre ability construction lag behind,taxpayers' willingness to take the initiative to declare and independent reporting ability insufficiency,the declaration process and technology isrelatively backward,information check the difficulty and intensity big,lack of effective incentive and disciplinary measure and a series of problems,and its the root of the problem is the backward tax management concept on one hand,on the other hand is due to long-term withholding formation of the thinking inertia,the old concept of tax and social work environment.Although the individual income tax system of western developed countries is obviously different from that of China,its current experience in collection and management is worth learning from.Therefore,the author selected the us-japan Germany expense deduction system generalizes the implementation way of summary,with special additional deduction in the developed countries a comparative analysis of execution,to regulate the system of execution bring certain inspiration,thus further put forward countermeasures and Suggestions of perfecting our country's special additional deduction system implementation.The author believes that to realize the efficient operation of the special additional deduction system,it is necessary to establish a modern tax management concept,improve and improve the collection and declaration of special additional deduction information,information audit capacity building,tax compliance and other aspects.The special additional deduction system has just been implemented in China since January 1,2019.Domestic scholars have mainly carried out systematic research on the special additional deduction system itself,but few studies have been carried out from the perspective of system implementation.The author as J county tax department staff,from J county special additional personal income tax deduction system implementation present situation research,to regulate and promote J county special additional deduction system to perform has certain practical significance,to build a unified and efficient across the country special additional deduction system execution mechanism also has the reference value.