| Since the introduction of the "measures for the Administration of Special additional deductions of personal income tax(trial)" on 1 January 2019,the special additional deduction system of individual income tax has become the focus of more and more people’s attention.The special additional deduction system of personal tax has adhered and is simple and easy in six aspects: children’s education,continuing education,medical care for serious illness,interest on housing loans,rental of housing and support for the elderly.At the same time,it is necessary to improve the principle of safeguarding the legitimate rights and interests of taxpayers and bring benefits to every individual income taxpayer.However,in the deduction scope,deduction link,deduction method and collection and practice of individual tax special additional deduction,it’s concrete implementation and operation needs detailed and considerate institutional arrangement and design.However,the standard provisions of the "measures for the Administration of Special additional deductions of personal income tax(trial)" are still too principled and rough.Specific contents of foreign countries on the six deduction items before tax deduction,this paper gives the direction that the special additional deduction system of individual income tax in our country can continue to be improved.First of all,this paper expounds the contents and calibration of six special additional deductions in the reform of personal income tax in China,and discusses its value function and development course in the development of tax revenue in China.Secondly,using value analysis method,this paper discusses the theory of tax fairness,the influence of distribution fairness theory and labor force value theory on the special additional deduction system of individual income tax from the perspective of tax fairness,and analyzes the problems and challenges existing in the application of the special additional deduction system from the perspective of tax fairness,that is deduction standard is unitary,taking the individual as the tax unit and the adjustment mechanism is blurring(five aspects).Finally,in view of the problems existing in thelegal system of special additional deduction,this paper puts forward the corresponding suggestions,and points out that the special additional deduction system should be brought into the legal regulation at the legal level and complete the requirements of the legal principle of taxation.The content design expands the educational expenses of children,on housing loans,and adds some deductions.This paper gives the combination of reality and quota,and gives the setting formula of deduction standard according to the reality: the declaration mode is based on the family as the unit and the adjustment mechanism is linked to indexation,which promotes the substantive fairness of tax revenue and the elasticity of tax law,and finally realizes the perfection of individual income tax. |
