China's Study On The Improvement Of The Legal System Expense Deduction Of Individual Income Tax Law

On August 31,2018,the fifth session of the standing committee of the 13 th National People's Congress adopted the decision of the standing committee of the National People's Congress on amending the individual income tax law of the People's Republic of China which was promulgated by the order of the President signed by President Xi Jinping and came into force as of January 1.2019.This is new China “individual income tax law” the 7th amendment in development course.The amendment in historic established the comprehensive and classification of the combination of personal income tax collection system and an unprecedented stipulates,special additional deduction,including their children's education continuing education,medical treatment of a serious illness,housing loan interest or housing rent,supporting the elderly and other spending greatly responded to the reality of the people,let people have more disposable income,realize the party proposed insisted on“achievements of development to the people,rely on the people,by the people sharing” the grand goal of;Once again,the exemption amount of individual income tax has been increased,the tax rate structure has been optimized,and the individual income tax collection and management system has been improved.This revision hasgreatly adapted to the new situation and new format of China's economic and social development in the new era,and is of great historic significance to the implementation of the new development concept and the resolution of the major contradiction in China's society in the new era,that is,the contradiction between the people's ever-increasing need for a better life and unbalanced and inadequate development.However,we should clearly recognize that although the personal income tax law of our country the biggest correction for the seventh time in history,but it is still not perfect,still have to improve the development and perfection of space,especially as one of the most basic personal income tax law and the legal system of the core of expense deduction,still need to conduct a comprehensive in-depth research,research purpose of this paper is based on this.Whether the top-level design of the legal system of expense deduction is scientific and reasonable is an extremely important assessment index and measurement standard to evaluate the level of a country's individual income tax law legislation.The reason why it occupies such an important legal position is that it directly affects the intensity of tax pain of taxpayers in the field of individual income tax law,which can best reflect the tax burden of taxpayers.Determine the logic starting point of the legal system of our country individual income tax expense deduction,trace the history of the legal system of our country individual income tax expense deduction rheological and display to explore its present situation,through the introduction of foreign advanced countries legal system of individual income tax expense deduction follow the concept and design of the system arrangement,comparative analysis,examine the legal system of our country individual income tax expense deduction,draw lessons from to absorb,to explore the legal system of our country individual income tax expense deduction perfect countermeasure.This is the general idea and technical route of this paper.