The Evaluation Study On The Effect Of The Implementation Of Special Additional Deduction Policy For Children’s Education

In recent years,the number of new-born population in China has continued to decrease,and the fertility willingness of residents is generally depressed,facing the great pressure of long-term balanced population development.The high birth cost and the increasing investment in children’s education have become the main constraints to enhance the willingness to bear.As one kind of expense deduction for their children’s education,their children’s education the implementation of the special additional deduction,to reduce the economic burden of child care family has important significance,and also reflects the connection between the individual income tax policy and the national policy to promote fertility.As China has never introduced a special deduction for children’s education before,the public has also paid great attention to this policy.Timely understanding the public’s evaluation of the changes or impacts felt by the public after the implementation of the policy and conducting research and analysis are significant for the long-term development of the subsequent special deduction for children’s education.Based on this,taking the public as the evaluation subject,this paper makes an in-depth study on the evaluation of the implementation effect of the special additional deduction policy for children’s education.First of all,based on the literature review and summarize,combined with their children’s education special additional deduction of policy implementation to the background environment,we define the concepts of "special additional deduction for children’s education" and "evaluation of policy implementation effect" in this study,and use tax The rationale for the model construction and research is the equity theory,income redistribution theory and William Dunn’s policy evaluation theory.Then,the six evaluation criteria of William Dunn’s policy evaluation theory are used to construct the evaluation model and hypotheses,and the questionnaire data of the public who enjoy the policy in Hunan Province are used as the database for the empirical study to investigate the public’s evaluation of the implementation effect of the child education special deduction policy and the related influencing factors.The research results show that the adequacy,fairness,efficiency,and appropriateness of the implementation of the special additional deduction policy for children’s education have a significant impact on the responsiveness of the implementation;the responsiveness of the implementation has a impact on the implementation effect;the adequacy,fairness,efficiency,and appropriateness of the implementation,through responsiveness,have an impact on the implementation effect.There is much room for improving the implementation effect of the special additional deduction policy for children’s education in the public’s evaluation,which can be improved in terms of adequacy,fairness,efficiency,and responsiveness.Based on this,the following suggestions are proposed to optimize the special additional deduction policy for children’s education: first,adopt differentiated deduction standards,with different deduction standards for different regions and different education stages;second,improve the scope of deduction,improve the content range of deduction and the age range of deduction;third,implement the indexed deduction amount,and realize the automatic adjustment of deduction amount;fourth,realize the policy inclination for different families,and increase the deduction for special families and multiple children.Fourth,realize the policy inclination of different families,increase the deduction for special families and multiplier deduction for families with many children;Fifth,promote the upgrade of intelligent levy management,break the information barrier between departments and intelligent management of taxpayer credit rating;Sixth,improve the quality and efficiency of policy propaganda,take multiple measures to increase propaganda and enhance the awareness cultivation of subject participation.