Evaluation On The Implementation Effect Of Individual Income Tax Expense Deduction Policy

Personal income tax is closely related to people’s production and life,and the tax levied on personal income is related to every taxpayer’s disposable income,and directly affects the taxpayer’s feeling of tax.In order to better play the role of personal income tax,China’s individual tax has been constantly improving the reform.However,with the rapid development of China’s economy and the rapid improvement of people’s living standards,some problems of the personal income tax deduction policy have gradually emerged,causing hot social debate.Therefore,we should promote the reform of the individual income tax system and improve the deduction policy for the expenses of the individual income tax,so as to give full play to the role of the individual income tax in regulating the distribution of income,embody the principle of tax fairness and reduce the tax burden on taxpayers,is the2018 personal income tax expense deduction policy reform goal.First of all,this paper studies the development of personal income tax at home and abroad,and based on this,deeply analyzes the current situation of the deduction policy of personal income tax expenses in China,the main goals of the reform of personal income tax deduction policy are to realize the Redistribution of wealth function,embody the fairness of tax revenue,reduce the tax burden and reduce the tax burden.And the goal which the tax system reform pursues also is the expense deduction policy appraisal important measure standard.Then,it focuses on the analysis and evaluation of the individual income tax expense deduction policy,taking the policy goal as the criterion,sets up a model to calculate each index of the individual income tax expense deduction policy,and then takes the data index as the basis,scientific evaluation of cost deduction policy.Under the new tax system,the expense deduction system enhances the overall tax fairness of the reform,and the expense deduction policy enhances the Redistribution of wealth ability of individual tax on the whole,and the new policy has also played a very significant role in reducing taxes and fees,it directly reduces the tax burden of taxpayers and increases the sense of tax gain of taxpayers.Finally,through the calculation of the expense deduction policy,the paper analyzes the problems existing in the current personal tax expense deduction policy,combines the problems with the advanced experience of the foreign personal income tax expense deduction policy,and combines with the situation of our country,put forward the feasibility proposal that consummates our country individual income tax expense deduction policy.These are the general train of thought and technical route that this article studies and discusses.