Study On The Implementation Problems And Countermeasures Of The Special Additional Deduction Policy Of Individual Income Tax In G County

On August 31,2018,at its fifth meeting,the the Standing Committee of the of the 13 th National People’s Congress voted to amend the Personal Income Tax Law.On December 13,2018,the State Council promulgated the Notice on Temporary Measures for Special Additional Deductions for Individual Income Tax.the scope and method of the six special additional deductions for children’s education,Continuing education,serious illness,housing loan interest,housing rent,and supporting the elderly have been clarified.The notice came into effect on January 1,2019,and the2022 government work report proposed to include the care expenses for infants and young children under the age of three in the scope of the special additional deduction for personal income tax.In 2022,the state administration of taxation on March 28 issue about the revised release "special additional personal income tax deduction operation method(try out)" the announcement,officially infants and young children under the age of 3 care into the special additional deduction scope,clear its deduction method and content.The policy has been implemented in China for a short time and is less mature compared with other countries.This study draws on the relatively mature experience of other countries to explore how to better implement the special additional deduction policy,and hopes that the special additional deduction policy will play an even better and better role in maintaining tax fairness and social stability.Based on G county special additional deduction of the questionnaires and interviews on the implementation of the policy,the survey found the county special additional deduction policy has made some achievements as: the number of special additional deductions has increased significantly;the high proportion of collectors who declare to enjoy the policy;the new tax reduction range of the declaration deduction is relatively obvious.However,there are some problems as follows: The enjoyment of the whole declaration can not be fully enjoyed;the special additional deduction declaration process is complicated and the technical means is relatively backward;and the communication and cooperation with the external departments are not smooth.The causes of these problems are as follows: The special additional deduction policy is not perfect;the comprehensive quality of tax personnel needs to be improved;the resource allocation of Tax Bureau is unreasonable;Information Sharing Mechanism with external departments is not perfect.Based on the reality of g county and the beneficial experience at home and abroad,the countermeasures and suggestions for optimizing the implementation of the special additional deduction policy in g county are as follows: improving the quality of tax cadres,correcting the deviation of policy implementation,optimizing the allocation of resources,ensuring sufficient resources for policy implementation;The executive agencies should establish an effective communication and coordination mechanism among themselves,improve the special additional deduction policy for individual income tax,and establish a social supporting mechanism for the special additional deduction policy.