| Since the nineteen Congress,the Central Committee with Comrade Xi Jinping as the core has adhered to the "people centred development thought" as the main keynote of the new era of income distribution reform,and has given the New Era Connotation for the reform of income distribution.With the deepening of the reform of comprehensive and classified income tax system,China formally implemented the special additional deduction policy of individual income tax from January 1,2019.Tax departments at all levels actively perform tax functions,carry out policy publicity,guidance,tracking and analysis,and jointly ensure the implementation of the policy of individual income tax special additional deduction for the benefit of the people.Because the basic tax bureau is in the front line of the implementation of the individual income tax special additional deduction policy,influenced by various factors,there may be five types of questions in the policy implementation,such as the policy implementation effect can not achieve the expected goal,the policy implementation method is different from the demand of the service object,the participation of the target group is not high,the cooperation between the organizations is not tacit,and the policy implementation process is selective This has affected the implementation effect of the special additional deduction policy of individual income tax.How to find a way to improve the implementation of the individual income tax special additional deduction policy,help the tax department of our country to better play the tax function,more accurately reduce the individual income tax burden of the people,and provide kinetic energy for improving the income distribution system,better ensuring and improving the people’s livelihood,and stimulating the consumption potential of the people has become an urgent problem to be solved.This paper takes the county and district tax bureaus as the research level,Nanyang City C Bureau as the investigation object(hereinafter referred to as C Bureau),adopts the method of literature and case study,and uses horn and Mitt’spolicy implementation system model to carry out the policy implementation research of individual tax special additional deduction,summarizes the practice and effect of the implementation of individual tax special additional deduction policy of C Bureau,and explores the existing problems and the original of policy implementation Therefore,the corresponding improvement measures are put forward to provide reference and reference for the grass-roots tax bureaus to strengthen the implementation of the individual tax special additional deduction policy.There are six parts in this paper: the first part is the introduction,which mainly includes the research background and significance,literature review at home and abroad,theoretical tools and methods,research ideas,innovations and shortcomings;the second part is the theoretical analysis of the implementation of the individual tax special additional deduction policy,including the concept,influencing factors,evaluation criteria,as well as the grass-roots tax The third part is the current situation of the implementation of the special additional deduction policy of personal tax of bureau C,including the current situation of the jurisdiction of the personal tax source after the reform of the organization of bureau C,the specific practices and achievements of the implementation of the special additional deduction policy of personal tax of Bureau C;the fourth part mainly analyzes the implementation of the special additional deduction policy of personal tax of the grass-roots tax bureaus The fifth part mainly analyzes the reasons for the implementation of the individual income tax special additional deduction policy of the grass-roots tax bureaus;the sixth part puts forward the main path to improve the implementation of the individual income tax special additional deduction policy of the grass-roots tax bureaus;the last part is the conclusion of the article,which points out the necessity and urgency of studying the implementation of the individual income tax special additional deduction policy of the grass-roots tax bureaus,and advances the follow-up research Line outlook. |
