The Improvement Of The Legal System Of Special Additional Deductions For Personal Tax In China From Human Rights Protection

In October 2018,the new Personal Income Tax Law was enacted,one of the highlights of which was the first addition of a special additional deduction legal system for personal taxes.In December 2018,the accompanying "interim measures for special additional deductions for personal income tax" were issued to clarify the detailed rules for the implementation of the special additional deduction system for personal income tax.The special additional deduction legal system includes the personal tax deduction items in education,medical treatment,housing,support for the elderly and so on.This provision,on the one hand,strengthens the value of the fair target value of the distribution of personal income tax income in China,on the other hand,respects and guarantees the basic human rights of taxpayers.The new Personal Income Tax Law is a personal tax in China A major leap forward in the reform process.But the saying goes," the law is dead once it is made." There are also many imperfections in the current Interim Measures on Special Additional Deductions for Personal Income Tax.It is difficult to reduce the existing gap between rich and poor,improve the quality of life of residents taxpayers and achieve the value goal of fair income distribution.Personal income tax is the basic right of the taxpayer to survive and develop,so it is necessary to take the human rights guarantee of the resident taxpayer’s right to survival and development as the theoretical basis.Aiming at realizing the fair distribution of personal tax and safeguarding the most basic human dignity of resident taxpayers,taking the principle of tax law,fair taxation,prohibition of taxation of the right to survival and light taxation of the right to development as the principle,drawing on the more perfect application experience of tax system,such as the United States,the United Kingdom,the Republic of Korea,Canada and other tax systems,aiming at the existing practical problems of the special additional deduction system in our country,adding deduction items,expanding the scope of deduction,increasing the amount of deduction,setting up the dynamic management mechanism of deducting expenses,establishing the system of personal tax identification number,strengthening the linkage mechanism among tax activities departments and so as to perfect the additional legal system of special deduction,and realizing the real special additional special deduction system.The value orientation of the system in the fairness of individual tax distribution.