| On December 4,2020,the State Administration of Taxation issued the "Announcement on Further Simplifying and Optimizing Some Taxpayers’ Individual Income Tax Withholding and Prepayment Methods",bringing the reform of the 2018 Individual Income Tax Law into the public eye again.The most noticeable aspect of the reform is the special additional deduction system.The system mainly covers six aspects including support for the elderly,serious illness medical treatment,mortgage interest,housing rent,children’s education and continuing education.Its main purpose is to improve people’s livelihood while safeguarding the legitimate rights and interests of taxpayers through the implementation of fair,reasonable and simpler methods,ultimately bringing convenience and benefits to every taxpayer.However,the actual situation is not optimistic.With the implementation of the system,there are still major problems in the fairness of the tax law,such as unreasonable deduction units,insufficient differences in deduction standards,and lack of a dynamic adjustment mechanism for deduction standards.Based on the actual situation,this study will analyze each item of the special tax deduction in turn,and give a comprehensive explanation of its rationality and necessity.At the same time,combined with the content of relevant foreign research, promote the special additional deduction system of various tax laws in our country to the direction of tax law fairness,and put forward suggestions and measures for continuous improvement and improvement.From the individual tax law to the deduction system of the individual tax law,to the special additional deduction system of the individual tax law,this is a process of gradually deepening the fairness of the tax law.The special additional deduction system of individual tax law itself has the characteristics of fairness.This characteristic can be expanded from two aspects: functional characteristics and theoretical basis.The legal principle of taxation has the basic status of the principle of tax fairness under the individual tax law and the tax fairness of individual tax under three research perspectives.In the assessment of the fairness of the tax law’s special additional deduction system in the individual tax law,a series of problems in the system are viewed from the perspectives of horizontal and vertical fairness: the coverage of the deduction scope is not comprehensive enough,and the unit setting that implements the deduction plan is not reasonable and clear.,The deduction standard is not treated differently.Taking into account the differences between regions and subjects,the adjustment mechanism is not clear enough.In the actual situation of collection management,there are also problems such as arduous tasks,distortion of information transmission,protection of citizen information and privacy,and low taxpayers’ awareness of taxation.In view of the above-mentioned problems of fairness of tax law,we should gradually improve the fairness of the special additional deduction system of my country’s individual tax law,while thinking from the perspective of tax fairness and tax efficiency.Among them,the optimization of tax fairness is mainly reflected in the family as the taxation unit,differential deduction and dynamic adjustment.The optimization of tax efficiency is concentrated in the improvement of the specific content of deduction items and the continuous improvement of tax collection and management capabilities.Finally,the realization of the special additional deduction system of the individual tax law goes further in achieving fairness in the tax law. |
