Study On Special Deductions Of Individual Income Tax From The Perspective Of Primary-level Tax Collection And Administration

Individual income tax is levied on the taxpayer’s income and is directly levied on the individual taxpayer.The collection and management work,social supporting construction,and the tax system are all crucial to the taxpayer’s tax experience and the effect of resource redistribution.The "Interim Measures for Special Additional Deductions for Individual Income Tax" implemented in 2019 not only raised the standard for basic deductions for individual income tax,subdivided the types of deductions,and optimized the tax rate structure.,serious illness medical treatment,housing loan interest,housing rent,children’s education and continuing education 6 special additional deductions.After more than three years of practice and exploration,the author is more concerned about how effective the implementation of the special additional deduction policy for individual income tax is,whether the collection and management work has encountered obstacles,whether there are defects in the policy implementation process,and how to solve the corresponding problems.This paper takes the special additional deduction of individual income tax as the research object,from the perspective of grass-roots collection and management,using data analysis method and literature method to understand that the special additional deduction for individual tax not only reduces the taxpayer’s tax burden,but also makes collection and management more difficult.The requirements for the quality of taxation of natural persons have also been raised.As a result,it has exposed problems such as insufficient grass-roots tax collection and management capabilities,difficulties in taxpayers’ self-payment and declaration,imperfect social supporting systems,and defects in the special additional deduction system.After using the information asymmetry theory,the tax collection and administration efficiency theory and the tax fairness theory to analyze the problems and causes in the implementation of the special additional deduction policy for individual income tax,it also proposes to improve the special additional deduction system for individual income tax and its collection and management.The opinions and suggestions include strengthening the construction of collection and management capabilities,cultivating talent teams,increasing policy publicity,improving self-reporting capabilities,unifying the natural person credit system,clarifying reward and punishment measures,improving the level of informatization,establishing an information sharing system,and establishing an information management system.Strengthen restraint control,develop professional tax-related service agencies,enrich tax services and optimize the special additional deduction system to play its due functions.In this way,a high-quality and efficient personal income tax collection and management system will be established,and the tax system reform will be further promoted.