Research On My Country's Individual Income Tax Tax Preference Legislation

After the overhaul of my country's Individual Income Tax Law(hereinafter referred to as the "Individual Tax Law")in 2018,the individual tax law has been greatly adjusted and improved from the system design to the elements of the tax law.This has contributed to the promotion of my country's personal income tax(hereinafter referred to as the "Individual Tax Law").")The tax system reform has played a positive role,but the individual tax law must be properly examined and continued to be improved.Taking advantage of the new tax system reform to make a difference,there are still many areas that need attention from the legislative point of view.Take the legislation of individual income tax incentives(hereinafter referred to as "individual tax incentives")as an example.In the process of continuous improvement of the individual tax law in the future,attention should be paid to the legislation of individual income tax incentives,with a comprehensive income tax system,tax rate and grading system.Linkages,tax incentives,and other aspects are starting to adjust and reform.There is still a lot of room for improvement in the legislation of individual tax preference.We look forward to its regulatory role in correcting the distribution pattern,reducing the tax burden of taxpayers,and achieving tax fairness.The design and regulations on personal income preferences in the personal tax reform should be based on taxation theoretical research,linked to the country's economic development,social development reality,and inflation,and through scientific design,truly give "reduced tax burden groups" Expect and achieve this goal as much as possible.As an important measure to adjust the income level of different classes,balance the gap between the rich and the poor,and reduce the tax burden of the low-income class,tax incentives should run through the tax law and reflect the legislative principles of tax fairness.In terms of tax rate adjustments,deduction standards,and deductions Hidden defects are found in other aspects and corrected in time.At the same time,through the analysis of the preferential tax legislation of other countries,we can learn useful experience and enlightenment ideas suitable for the preferential tax legislation of our country,so as to make the preferential tax legislation more in line with the complex and comprehensive national conditions of our country,so that more taxpayers can enjoy it.In view of the benefits brought by tax incentives,the substantial tax burden fairness can be realized and the practical significance of the individual tax law can be enhanced.This article mainly includes four parts:The first part is an analysis of the necessity and feasibility of perfecting my country's personal tax preference legislation.From the perspective of the relationship between the state and citizens,the basic principles of tax law,and the country's innovation-driven development strategy,it analyzes the requirements of these three aspects for my country's preferential tax legislation.At the same time,it analyzes the feasibility of improving the current individual tax preferential legislation from the aspects of system foundation and new tax reform policies.The second part is based on the current status and existing problems of the tax incentives legislation in my country's individual tax law,starting from the individual tax law,administrative regulations and rules,further analyzes the shortcomings of the current individual tax law,and directly points out the existence of tax incentives in the current individual tax law And analyze and explore the reasons for the formation of the legal problems of tax preference.The third part introduces the content of individual tax preferential legislation in typical foreign countries,and compares it with the relevant system legislation of our country,in order to apply the content suitable for our country's learning and reference to the future revision of the individual tax law.The fourth part is based on the integration of the issues raised in the previous article and the experience that can be used for reference,combined with the latest legislation and implementation regulations,etc.,to address the above issues from the starting point,special additional deductions,the linkage of tax objects and tax rates,and tax incentives.Propose legislative proposals in terms of scope and tax incentives.