| In 2018,China opened a new round of new personal income tax reform,which increased the basic deduction standard,in addition to six special additional deductions covering children and continuing education,support for the elderly,mortgage,rent,medical treatment,etc.The introduction of the policy is a major highlight of this personal tax reform,a major initiative to further improve China’s current personal income tax system and adapt to the new situation.On January 1,2019,China began to implement the policy of special additional deductions for personal tax.Since the implementation of the policy,taxation authorities at all levels up and down the country have effectively played the function of taxation service,actively carried out the propagation,training and supervision of the new policy,and ensured the implementation of the good new personal tax policy in place.With this background and from the perspective of taxation department,this paper takes the current situation of personal tax special additional deduction policy implementation in L District Taxation Bureau as the research object,uses case study method,questionnaire method and interview method,constructs an analytical framework based on Mazmanian and Sabatier’s comprehensive model of policy implementation,and comprehensively considers various variables such as policy design and policy resources,policy supervision and related environment,implementation organization and target team,etc.,to The study analyzes the policy implementation in District L.The study shows that the implementation of personal tax special additional deduction policy in District L is effective,however,there are still many problems in the process of implementation,including the policy implementation effect cannot reach the expected goal,the implementation method cannot meet the needs of taxpayers,the participation and compliance of taxpayers are low,the degree of information sharing among organizations is poor,the policy implementation deviation of the implementation body,the difficulty and intensity of special additional deduction information verification,etc.This paper The causes of the problems are further analyzed,mainly in the areas of policy design still needs further improvement,specific measures of special additional deduction policy details need to be clarified,low level of policy resource coordination,backward information construction,implementation organization way lags behind implementation needs,deviation of target group behavior and weak policy supervision.In order to better promote the personal tax special additional deduction policy,this paper proposes to comprehensively enhance the implementation effect of the personal tax special additional deduction policy in the grassroots taxation bureaus by optimizing the specific contents of the personal tax special additional deduction items,optimizing the allocation of various resources,accelerating the construction of informationization of personal income tax collection and administration,improving the implementation level of policy implementation personnel,creating a positive and favorable policy implementation environment,and attaching importance to policy supervision and other related work.It has certain practical significance in optimizing and improving the implementation effect of personal tax special additional deduction policy in the grassroots taxation bureaus,and it also has reference value for building a unified and efficient implementation method of special additional deduction policy nationwide. |
