| In 2018,our country carried on the seventh revision to the Personal Income Tax Law,this revision added the special additional deduction system as a big bright spot entered the public’s vision.In order to cooperate with the implementation of the special additional deduction system,the State Council issued the Provisional Measures for Special Additional Deduction of Personal Income Tax to ensure the normal operation of the special additional deduction system.However,because the special additional deduction system involves multiple categories of deductions,covering a wide range of information and complicated procedures,the realization of special additional deductions also needs to rely on taxpayers to declare special additional deduction information independently.Therefore,it is easy to cause special additional deduction information declaration false problem.It is necessary to study the legal regulation of the false declaration of the special additional deduction information.In addition to the introduction and conclusion,this paper mainly through the following parts of the personal income tax special additional deduction information declaration false legal regulation:The first part is the clarity of the basic connotation of the taxpayer’s special additional deduction information declaration.Firstly,the legislative background of special additional deduction in China is introduced,then the specific category of special additional deduction declaration is extracted and its characteristics are introduced and analyzed,and the difficulties in the operation of special additional deduction.The special additional deduction information declaration is not true,and the special additional deduction declaration is classified.The second part of the special additional deduction information declaration false governance issues were discussed.To interpret the deep-seated reasons that the special additional deduction information declaration is not true: the taxpayer’s profit-seeking psychology,the complex procedure of the special additional deduction declaration and the imperfect governance system.This paper examines the principles that should be followed in the process of governance through the perspective of legal theory,analyzes the current legislative situation of special additional deduction in our country,explores the information verification and punishment obstacles in the process of governance,and finds out the legal governance direction of the special additional deduction information declaration.The third part is to introduce the United States and Japan information declaration false governance system,analysis of its common value,to our country special additional deduction information declaration false governance enlightenment.Starting with the design and running state of the information and credit tax system in the United States and Japan,this paper analyzes the reasonable kernel of the false management system of tax information declaration in Japan and the United States,and provides help for perfecting the special additional deduction information declaration false management system in our country.The fourth part is to our country taxpayer special additional deduction information declaration false management legislation suggestion.That is,in the design of the system,it is necessary to strengthen the protection of the rights of taxpayers in the operation of the special additional deduction program,perfect the operation flow of tax information sharing,and perfect the legislative work of the tax credit management system. |
