Research On The Optimization Path Of Special Additional Deduction Of Individual Income Tax Policy In District A

The Special Additional Deduction of Individual Income Tax Policy is a highlight of China’s tax reform,and its purpose is to reduce the tax burden for the broad working class and better promote the fairness of income distribution.In the aspect of policy implementation,the grass-roots tax bureau,as the executive department of the policy,has a great influence on the final implementation effect of the policy.Through the investigation and analysis of the implementation process of the special tax deduction policy,we can know the problems existing in the implementation process of the tax bureau at the grass-roots level,find out the causes of the problems,and then put forward targeted optimization suggestions to finally improve the effect of policy implementation.The author is also a staff member of the grass-roots tax bureau.As a policy executor,it is necessary to know what problems exist in the process of policy implementation.What are the taxpayers’ understanding of the policy,their enjoyment,their real feelings about policy implementation,their needs and evaluation? What causes these problems and phenomena? With these questions and interests,the author carried out research and investigation.From the perspective of grass-roots tax bureaus,this topic takes the problems in the implementation of special tax deduction policy of tax bureaus as the research object,and combines the implementation of special tax deduction policy in District A of G city to find out the problems existing in the implementation process of this policy and analyze the reasons.In the research process of this paper,the author mainly collected data through questionnaire survey and interview.After research and analysis,the author believes that there are some problems in the implementation of the special tax deduction policy in District A of G City,such as symbolic and selective implementation of the policy,inadequate tax service,low degree of cooperation between departments,and low participation of taxpayers in the policy,inaccurate and comprehensive enjoyment,which make the actual implementation effect of the policy fail to reach the expected effect.Then,the author uses Smith’s theoretical model to analyze the causes of the existing problems from the aspects of the policy content itself,the executive subject,the target group and the executive environment.Finally,aiming at the problems in the implementation of the policy and the causes of the problems,by drawing on the international advanced experience,Combined with the work practice of grass-roots tax departments,this paper puts forward some optimization suggestions from the following aspects: optimizing the content of special tax deduction policy,improving the implementation level of tax departments,enhancing taxpayers’ satisfaction and participation in this policy,and building a good environment for tax policy implementation,hoping to provide some reference for other tax departments to optimize the implementation of special tax deduction policy,so as to improve the implementation effect of this policy,finally achieve the goal set by this policy,and better promote the fairness of income distribution.