| The personal income tax law is one of the taxes most closely related to people’s livelihood.On January 1,2019,China officially began to implement the new personal income tax law.This is the seventh amendment since the introduction of the personal income tax law,which marks the transformation of China’s tax system model to the comprehensive and classified Personal Income tax model.There are many adjustments in the tax reform,such as the increase of the minimum tax threshold,the implementation of comprehensive income,and the implementation of special additional deductions.On the one hand,the newly added content has brought a relatively large tax reduction effect for the majority of taxpayers,and it reflects the principle of tax fairness.On the other hand,some new contents are unfair and this is the basis of this paper.First of all,the introduction introduces the research background,research ideas and methods.Then the research review mainly focuses on two aspects: special additional deduction and tax equity.The second chapter is the theoretical basis,it introduces the principles of tax fairness and tax efficiency,and defines the concepts related to this paper.The third chapter is the main content.First of all,the reform process of China’s personal income tax reform is summarized from four aspects.Secondly,the content and current situation of the new tax reform are analyzed,and the aspects of tax fairness are summarized.Then,it analyzes the insufficiency of the new tax reform in reflecting the principle of tax fairness,and focuses on the inequity of the special additional deduction system,especially on the deduction of children’s education expenses and mortgage interest expenses.The fourth chapter is about international reference.It selects Japan and France,which tax system is also comprehensive and classified tax model.Then,it makes a comparative analysis of the personal income tax law and deductions of the two countries.It summarizes the characteristics of the personal income tax law of the two countries in reflecting the principle of tax fairness,then there is a comparison against China.The fifth chapter is the conclusion and puts forward the suggestion to the standard of mortgage interest expense deduction.First of all,through the analysis of China’s tax management level,the author believes that China is capable to implement the family declaration method.Secondly,in view of the special additional deduction standard design,it focuses on designing the standard of the mortgage interest expenditure deduction.Through data analysis,it is suggested that the mortgage interest deduction standard is changed from the fixed deduction to annual 50-60% mortgage interest deduction method. |
