Research On The Improvement Of Special Additional Deductions In Our Country’s Individual Income Tax Law

Tax law is an important sub-sector law in economic law,and income tax law is one of many tax laws,directly related to the rights and interests of various subjects,and its status is becoming more and more important.Income tax is a kind of tax that directly uses people’s income as the tax object.It is recognized and accepted by people because of its fair and flexible characteristics.In contemporary China,the income tax law is divided into individual income tax law and corporate income tax law.Among them,the individual income tax law is the most closely related to ordinary people’s daily life.Therefore,individual tax and related tax laws have become the focus of research in the financial and legal circles.Today’s China’s personal income tax law is more complete after the 2018 revision,but there are still shortcomings.Among them,the newly established special additional deductions are the most prominent.At present,because the role of taxation in regulating the gap between the rich and the poor has been greatly reduced,my country has revised the individual income tax law and added special additional deductions in it.Under the principle of fairness,the theoretical guidance of individualized expense deductions,the tax threshold,and the influence of family concepts,this content makes deduction requirements for education,housing,medical care,and pensions that the people are concerned about;but there are many others.The groups in need of care have not been taken into consideration,and the specified additional deductions and related expenses have many areas that need to be refined and improved.However,among the many issues that the people are concerned about,issues related to the right to survival and the right to health are the core issues.However,the current Chinese law does not pay enough attention to these issues.The reason is that due to the hollowing out of the law and legal instrumentalism and the small scope of comprehensive income tax in my country today,there is not enough attention to the rights of taxpayers and individual differences.Based on these issues,this article lists some related legal systems outside the territory and their enlightenment to our country on the one hand.At the same time,for the above-mentioned issues,it also proposes to improve the overall scope of additional deductions and considerations of different circumstances,as well as relevant standard suggestions,and to ensure taxpayers’ rights in terms of improving the reward and punishment system and preventing high-income earners from evading taxpayers’ subjective faults.The development of the special deduction system of my country’s individual tax law provides helpful suggestions for reference.