Policy Evaluation Of Special Additional Deduction For Individual Income Tax

Common prosperity is one of the important contents of building the theoretical system of socialism with Chinese characteristics.It is the essential stipulation and goal of socialism as well as the fundamental principle of socialism in our country.In 2018,China began to reform its personal income tax system,for the first time six special additional deductions:children’s education,continuing education,medical treatment for serious diseases,housing loan interest or housing rent,and supporting the elderly,adding into personal income tax law.In 2022,special additional deductions for infant care were added.Further deepening the reform of personal income tax,constantly developing and improving the system of special additional deductions for personal income tax,and accurately grasping the regulating effect of personal income tax on national income are of great significance to achieving common prosperity.This paper uses the questionnaire survey method,target group evaluation method and other research methods,according to the actual T city port employee enjoying special additional deduction condition,analyzes the basic situation and the existing problems of the current policy in the process of implementation.According to the age group,summarizes all ages taxpayers’condition of enjoying the special characteristic of the additional deduction.On the basis of satisfaction for current policy,this paper solicits extensive opinions of development direction of the future policy and eliminates some misjudgments of taxpayers’ psychology.It is helpful to develop additional deduction of perfecting personal income tax,special opinion and the suggestion.This paper also evaluated the policy of special additional deduction for individual income tax from five aspects:adequacy,fairness,efficiency,implementation,evaluation.Most taxpayers are satisfied with the current special additional deduction system for personal income tax,but our country special additional deduction of individual income tax policy is still worthy to be along with the social progress,economic development and constantly improvement.The unfair problems in the implementation process and some items of deduction behind current level of economic development are real.Tax authorities also need to further strengthen the team building and improve administrative efficiency.Combined with the above problems,this paper puts forward some opinions and suggestions on expanding the scope of policy enjoyment,increasing the deduction amount and lowering the threshold of enjoyment.