| As our country enters the stage of high-quality development,the strategic position of education has become more prominent.High-quality education and lifelong education have become people's pursuits.The country is also vigorously advocating the diversification of education and the return of education to the hearts of the people.In this context,in the new tax law that took effect on January 1,2019,we can find that there are new special additional deductions,including special additional deductions for children's education and special additional deductions for continuing education.The establishment of policies,deduction methods and standards have made specific provisions.As far as the purpose of the policy is concerned,the special additional deductions for children's education have the goal of promoting equality of citizens' right to education.In addition to the special additional deductions for continuing education,there are also the goal of stimulating continuing education.In view of the fact that my country's special additional deduction system has been in operation for less than three years,the implementation of the special additional deduction policy for children's education and continuing education is not yet mature.Compared with countries with very mature education deductions or credit policies,the system design of special additional deductions for children's education and continuing education in my country still has some flaws,and the fairness of children's education and the motivational goals of continuing education are not effective.Regarding the effect of special additional deductions for children's education and continuing education,the CFPS-2018 database was used to screen data to analyze the fairness effect of children's education,and questionnaire surveys were used to extensively collect questionnaires to understand the specific conditions of taxpayers' continuing education and Measure the corresponding tax cuts and incentive effects.Regarding international experience for reference,the United Kingdom,which has a long history of levying personal income tax,and the United States,which has a large number of education deductions or credits,are selected to conduct detailed analysis and summarize experience.Regarding the improvement of the two special additional deductions,in terms of the scope of deductions,the improvement of the special additional deductions for children's education must first complete the scope of deductions.The deductions are not limited to children of taxpayers who are receiving full-time or pre-school education,but Extend it to the dependents who accept the education expenses paid by their dependents,not just the parent-child relationship.Second,extend the child education deduction to include children aged 0-3.Then,considering the factors of special groups,higher special additional deductions are given to disabled children and single-parent families.Finally,the scope of special additional deductions for children's education is extended to broad education,which includes not only tuition expenditures,but also various substantive expenditures related to education.For the special additional deductions for continuing education,it should be clear that the deductions are based on actual expenditures,and taxpayers who obtain deduction certificates without actual expenditures should not be deducted.At the same time,attention should be paid to avoid double non-taxation,and the tuition or training subsidies issued by the unit should be identified and not deducted.Finally,expand the scope of continuing education deductions,not only for the deduction of vocational qualification certificates,but also for the deduction of vocational training expenses in the later period,so that the deductions match the process of continuing education.Regarding the deduction standard,whether special additional deduction for children's education or continuing education,the deduction standard is in a single and fixed defect.For this,a dynamic adjustment mechanism for the deduction standard should be established,linked to the level of inflation,and adjusted regularly.At the same time,we should consider the gap in economic development in our country,and implement different deduction standards for the eastern,central and western regions;for taxpayers' children receiving higher education,deductions should be made according to the standards of the region where the children are located.For special additional deductions for children's education,the stages of education should be differentiated,and higher child education deductions should be given to the children of taxpayers in the higher education stage.At the same time,the scope of education expenditures should be extended outside the school,and various actual expenditures related to children's education should be expanded.Include deduction.For continuing education deductions,increase the deduction standard for taxpayers receiving part-time degree(degree)education and match it with the deduction standard for full-time degree(degree)education.At the same time,it is proposed to consider the establishment of a family-based taxation model to reflect the differences in personal taxes,so that education deductions can play a better role and reduce family tax burdens.And considering tax subsidies or credits,based on the current economic development and welfare level,improve the existing special additional deduction system,and gradually promote the subsidies or credits related to children's education and continuing education.The introduction of special additional deductions for children's education and continuing education is consistent with the development trend of the times,and can promote fairness and encourage people to improve their professional standards and professional qualities.The special additional deduction system can promote the modernization of my country's taxation system and respond to the requirements of the modernization of the national governance system.It is an important part of the history of my country's taxation reform. |
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