Research On The Further Improvement Of Tax Collection And Management Of Special Additional Deductions In F County

In 2019,the Interim Measures for Special Additional Deduction of Individual Income Tax was officially issued and implemented.For the first time,six items,including children’s education,housing loans and rent,and supporting the elderly,are included in the scope of special additional deduction of individual income tax.It marks that China’s individual income tax burden equity has further stepped to a new level.In March 2022,the State Council issued the Notice of the State Council on the Establishment of Special Additional Deduction of Individual Income Tax for the Care of Infants and Young Children under the Age of 3,which added the care of infants and young children under the age of 3 to the scope of special additional deduction of individual income tax.As a result,seven special additional deduction systems began to be implemented.The seven deducted expenses mentioned above are the daily expenses that are necessary for daily life.Therefore,once the preferential policy is implemented,people from all walks of life will pay attention to it.This preferential policy takes full account of the daily living cost and income gap of urban and rural residents,so as to make the personal income tax more scientific,fair and reasonable.The introduction of this preferential deduction policy is a manifestation of the government’s concern for the people.The introduction of the seven special additional deduction policies is an important breakthrough in China’s new tax system reform and the embodiment of gradually improving China’s personal income tax system.It is of great significance in stimulating consumption potential,promoting tax fairness,and effectively improving people’s livelihood.However,in terms of tax collection and management,the implementation of this policy also faces many challenges: the change of the deduction mode requires the tax authorities to obtain more comprehensive tax-related information in order to implement more high-quality and efficient tax supervision,which requires the establishment of an efficient and interconnected tax-related information sharing mechanism between the tax authorities and third-party departments;The policy audience has increased significantly and the difficulty of tax collection and management has increased accordingly,which requires the tax authorities to further strengthen the construction of tax collection and management system team to better respond to the demand of tax collection and management;A large amount of tax-related information needs to be analyzed and processed,which puts forward higher requirements for the current tax collection and management model,and also reflects that we are facing a new test in the tax collection and management model.However,the tax policy and tax collection and management are independent of each other.After the implementation of the special additional tax deduction policy,the corresponding tax collection and management will not be automatically improved.The implementation effect of the special additional deduction policy often depends on the implementation level of tax collection and management,so it is very important to improve the relevant tax collection and management mode to ensure the smooth implementation of the special additional deduction policy.Under the background of digital tax control,this paper takes F County of Kunming City as a specific analysis case and combines the theoretical basis of tax compliance to analyze and study the specific implementation effect of the special additional deduction policy.Through questionnaire survey,data analysis and other methods,this paper summarizes many problems faced by F County in the process of tax collection and management,such as: insufficient protection of relevant legal systems,tax collection and management capacity to be strengthened,insufficient information sharing,and imperfect supporting systems.Further learn from the advanced ideas and experience in relevant fields at home and abroad,and analyze a set of individual income tax collection and management models suitable for F County,in order to solve the problems in the collection and management process of special additional deduction policies,so as to improve the quality and efficiency of tax collection and management.It also provides reference for optimizing the tax collection and management during the implementation of the special additional deduction policy of individual income tax in China.