Research On Taxpayer Satisfaction Of The Implementation Of The Special Additional Deduction Policy For Personal Income Tax In Lanzhou

Since the "Measures for the Operation of Special Additional Deductions for Personal Income Tax(Trial)" came into effect on January 1,2019,more and more people have paid attention to the policy of special additional income tax deductions.This policy has been used in children's education,continuing education,and serious illness.Medical care,housing loan interest,housing rents,and pensions for the elderly,adhere to the requirements of fairness and reasonableness,benefit the people's livelihood,simple and easy to improve people's livelihood,and at the same time require the principle of effectively safeguarding the legitimate rights and interests of taxpayers,giving each individual income tax Taxpayers bring benefits.Now,this policy has been implemented for nearly a year.The specific effects of the implementation of the six deduction policies,whether it has achieved the expected tax reduction effect,and whether the operation of the tax collection and management system are stable have become the focus of attention.As the ultimate carrier of tax policy reform,taxpayers' recognition and satisfaction will directly affect the effect of tax reform.This paper refers to the international and domestic evaluation models of satisfaction measurement,and builds a satisfaction evaluation index system for policy content formulation,policy promotion and guidance,collection and management supporting measures,and taxpayer expectations for the personal income tax special additional deduction policy for evaluation indicators.Taking Lanzhou as an example,applying the constructed evaluation system to assess the satisfaction of taxpayers,it was found that the satisfaction assessment of taxpayers for the implementation of the special additional tax deduction policy for personal income tax in Lanzhou was better,but it was also found that the four major evaluation indicators were The degree of satisfaction is different: the level of satisfaction is high in the surveys of policypromotion and supporting measures,and the level of satisfaction of taxpayer expectations and policy content is low.The specific evaluation index items are in the taxpayer satisfaction.In the overall evaluation,different satisfaction states are shown.At the same time,the demographic variables are used to analyze the differences in the evaluation indicators and the results of satisfaction,and find out the relevant influencing factors.The in-depth analysis of the related issues that affect the taxpayer's satisfaction is measured,and the problems existing in the three aspects of policy content formulation,policy publicity and guidance,and collection and management measures are found.By establishing the concept of "Taxpayer-centric",I t is proposed to optimize the specific content of individual tax deduction projects with the guidance of enhancing taxpayer satisfaction,consolidate supporting measures for individual tax deduction policies,and deepen the tax reduction effect of individual tax reform.We will continue to optimize policies.Through the above suggestions and countermeasures,it is hoped to provide some ideas for solving the problems in the implementation of the special supplementary deduction policy for personal income tax of the tax department of Lanzhou City.