Research On Special Additional Deduction For Children’s Eduction Expenses

Under the previous classified taxation system in China,there are some prominent problems,such as uneven tax burden between different incomes of the same income,basically unadjusted cost deduction for many years,and single method of cost deduction.The third plenary session of the 18th CPC central committee proposed the establishment of a comprehensive and classified individual income tax system,the 19th CPC national congress called for deepening the reform of the tax system,and the 2018 government work report of the state council also made arrangements for the reform of individual income tax.Eventually dust off the reform is due to the thirteenth session of the standing committee of the National People’s Congress the fifth meeting through the"about modifying the individual income tax law of the People’s Republic of China>decision"seventh correction),after the country developed the relevant laws and regulations,policy announcement to complement the personal income tax reform.The personal income tax reform has the following major changes:first,the personal income tax expense deduction standard will be increased to 5000 yuan per month;Second,the income from wages and salaries,remuneration for labor services,income from author’s remuneration and royalties shall be calculated and taxed in a consolidated manner,and an individual income tax system that combines synthesis with classification shall be preliminarily established;The third is to increase the special additional deduction which is closely related to personal livelihood.Fourth,we will expand the range of middle and lower tax rates.This paper focuses on the children’s education in the special additional deduction,and studies the current system of deduction of children’s education expenses of individual income tax in China.Thesis mainly adopts the literature method,comparative analysis and quantitative analysis,analysis of the system in our country existed in the process of problems,expected effect analysis,by summing up the rest of the world in their children’s education expenses deduction experiences and lessons in individual income tax,to the next step in our country’s system of perfect advice.Through the analysis,this paper holds that the norm deduction standard adopted in the personal income tax system of children’s education expense deduction in China has fully considered the principle of tax simplicity,which is conducive to reducing the tax burden of taxpayers and improving the personal income tax system in China.However,the system also has some problems,such as not taking into account the unbalanced development of the region and the limited coverage of the beneficiary groups,not taking into account the different education costs caused by different education stages,no additional deduction for special groups,some vague concepts in the system and imperfect supporting facilities for tax collection and management.Through comparative analysis of the practice of deducting personal income tax for children’s education expenses in foreign countries,this paper holds that the next step of the reform should follow the principle of simplicity,the principle of fairness and the principle of gradual advancement.At present,the new tax system just established stage,focusing on the principle of simplicity can be implemented in different stages of education differentiated quota deduction standards;We will establish a dynamic adjustment mechanism for the deduction standard of individual income tax children’s education expenses,and adjust the deduction standard in a timely manner,taking into full account the impact of inflation and price factors.At the same time,the scope of the deduction will be expanded,not only limited to the pre-school education expenses from the age of 3 to the primary school enrollment,but also the education expenses from the age of 0 to 3 will be included in it.The definition of children can be synchronized with the scope of children stipulated by law,and additional expenses will be deducted for special groups.Tax system perfecting,collection and management ability,on the basis of constantly improve,quota limitation should be to provide and deduct transformation,establish the negative regulation mechanism of income and deduct the percentage,the higher the income,can enjoy the lower the proportion of children education expense deduction,according to different stage of education,the education cost is different in different periods,can be deducted according to the actual situation according to the limit,more than the part not to deduct,within the limits of according to the actual occurrence of deduction,finally,personal income tax collection and administration related supporting measures should constantly improve:construction of national level of information sharing platform;The appropriate reward and punishment system to improve the tax credit system;We will vigorously develop tax service intermediaries.