Research On The Effect Of Tax Reduction In The New Round Of Personal Income Tax Reform From The Perspective Of Equity

Since October 2018,China’s personal income tax has undergone a new round of major changes.Compared with the past,this reform has undergone major changes,mainly because it is not just the reforms of individual taxes,like the previous reforms,But changed the entire tax rate structure and the collection and management model.In addition,the introduction of special additional deductions is also an important innovation.In the historical process of tax reform,because the tax does not play its fairness,the system needs to be revised again and again.Based on the average annual income data of a faculty member in a university in Shanghai,this paper compares and analyzes the multi-level and multi-dimensional research to find out whether the new round of tax reform has a positive effect on the fairness of residents’ income distribution.Whether the tax reduction effect brought about by different groups is obvious,and which type of personnel has the most significant effect.This paper combines literature analysis,classification analysis,theory and data analysis.The data used are the income and taxation data of the in-service,post-doctoral,and labor contract personnel of J School from January to December in 2018.The statistical analysis and significant difference comparisons were performed using the Excelsoftwareand statistical software R software(Version3.3.3)‘Agricola ’package.Based on the existing data,statistical analysis shows that In the first month after the implementation of the New Deal,compared with the previous month,the school’s normal payroll tax reduction amounted to more than 2.44 million,and the tax reduction ratio exceeded 22%.To ensure the stability and accuracy of data sources for income and taxes,the three types of in-service staff,post-doctoral staff and labor contract personnel were selected as the main research objects.They also represent the high,medium and low-income groups in the school.In the course of this round of tax reform,the average after-tax income of these three types of personnel has increased compared with the average pre-tax income.The dividends for tax reduction have met the three categories of high,medium and low-income groups,and to some extent have already reflected the horizontal equity brought about by tax reform.According to the categorization of the department,as a comparison object,there will be a new round of tax reform and the effect of tax increase.Because of this,it is most proposed to use different income intervals as the most appropriate comparison object.After further analysis,it was found that the relevant policies proposed by the original tax reform were affected by the increase in the exemption amount and the tax rate adjustment factor.The most obvious effect of the tax reduction was the postdoctoral staff.That is,the group with a monthly average pre-tax income of around 13,000 is not the labor contractor with the lowest average monthly income in the school;After researching and analyzing the expenses of the new special deductible fee and the reduction and exemption during the implementation process,it was found that the most tax-deductible taxpayers in the school were the elderly,and the reported persons were mainly 30-50 years old,the young and middle-aged groups.The impact of this round of tax reform on residents’ income should not be underestimated.Represented by the income of college faculty and staff,from the perspective of fairness,it can be concluded that the tax reduction effect brought by this round of tax reform has universal significance.The research shows that the impact of this round of tax reform on residents’ income can not be underestimated.It is represented by the income of college faculty and staff.From the perspective of fairness,it can be concluded that the tax reduction effect brought by this round of tax reform has the universal significance has been relatively fair to a certain extent.From the results of the special additional deductions,the pressure of the old-age problem brought about by the previously mentioned aging problem is reflected,and it can also reflect that the additional deduction of the elderly can reduce the tax burden of taxpayers to some extent.Supporting the elderly has become the primary source of life pressure for in-service staff in the school.This result must also reflect the prevailing social hotspots and is an inevitable problem of most tax liabilities.This round of tax reform has brought us tax-deductible benefits,but it has also brought about many new problems after the implementation of the New Deal.This paper attempts to find out the main problems encountered by the withholding and paying unit of the taxpayer in the course of the operation of this round of tax reform,and put forward relevant and reasonable suggestions on this basis.