| The legal system of special additional deduction of individual income tax for education began to be implemented in 2019.Positive achievements have been made in more than three years,but there are still some problems.Because this new system has just been implemented for more than three years,there are few researchers on this new system,either research on the overall six special additional deduction systems,or research on other single special additional deduction systems,or research from the perspective of economics,finance and taxation.The main innovation of this paper is to study the legal system of special additional deduction for education from the perspective of law for the first time.This paper makes a theoretical analysis of the legal system of special additional deduction for education from the perspective of law through the right to education,the principle of Taxation Based on ability and income distribution theory,and puts forward that there are still some problems in the two legal systems of special additional deduction for children’s education and continuing education,such as narrow deduction scope,deduction standard and deduction amount do not reflect the differences of education stage,occupation category and region,This paper draws lessons from the mature and systematic legal theory and system design of many foreign countries and regions in terms of deduction items,deduction amount and deduction conditions,so as to improve the legal system of special additional deduction for education in China.This paper discusses the special additional deduction system for children’s education and continuing education separately,analyzes its existing problems and puts forward corresponding optimization measures.First,in terms of special additional deduction for children’s education,the age range of deduction can be expanded to include the education expenses of children under the age of three;The deduction standard is designed differently according to the education stage,and the deduction is strengthened for the high school education stage and university education stage;The deduction standard should fully consider regional differences and promote the horizontal fairness of special additional deduction.Secondly,for the special additional deduction system for continuing education,since most vocational qualification education is obtained at the university stage or just graduated into the society,and college students have no economic source at this time,the deduction of vocational qualification continuing education expenses can gradually adopt the family declaration system,and the education expenses can be deducted by parents or children;China’s six special additional deduction systems are quota deduction except for serious illness medical treatment,which seriously hinders the vertical fairness of special additional deduction for education.Therefore,the deduction method of combining actual deduction and quota deduction can be applied. |
