财税与公共管理学院知识库

个人所得税作为我国第四大税种，在国家税制体系中发挥着重要作用。“十四五”规划明确提出要健全直接税体系，个人所得税作为直接税种具有显著的优越性，是政府进行三次分配的重要手段，对于调控国民经济、实现公平收入分配等意义重大。近年来，我国个人所得税制度改革渐趋完善，2018年10月，新个人所得税法将基本减除费用标准提高到每月5000元，更加体现出我国税制随着时代优化的特点；2019年1月，《个人所得税专项附加扣除暂行办法》正式施行，在综合与分类相结合的基础上，新增了六项专项附加扣除项目，大大减轻了纳税人的税收负担，刺激了社会消费与经济增长。2022年3月，《国务院关于设立3岁以下婴幼儿照护个人所得税专项附加扣除的通知》新增婴幼儿照护这一专项附加扣除内容，这是税收适应社会发展的结果，降低了家庭抚养成本，有利于支持优生优育国策，实现我国人口的长期均衡发展。

本研究立足于我国个人所得税制度，选取个人所得税专项附加扣除政策这一侧重点开展进一步研究。首先，对我国个人所得税发展历程及收入规模进行梳理，发现我国个人所得税在税收收入总体规模中呈现逐渐增长趋势；其次，在分析我国个人所得税专项附加扣除政策内容的基础上，选取西北地区的L高校作为重点研究对象，分析888位在校职工个人所得税专项附加扣除政策执行现状。通过对第一手数据的收集整理与分析，考察了L高校个人所得税专项附加扣除政策的实施效果；再次，基于上述分析相关结果，结合我国专项附加扣除政策现状，从七大扣除项目及税收征管的角度，阐述了目前我国个人所得税专项附加扣除政策存在的问题，并借鉴英国、美国等国家个人所得税专项附加扣除政策的设计与安排，指出目前我国个人所得税专项附加扣除政策的优化方向；最后，从扣除项目及税收治理的角度，提出适合我国国情的个人所得税专项附加扣除政策改进建议及对策，力图通过优化我国个人所得税专项附加扣除政策，实现综合征税制度良性有效发展，使我国个人所得税在兼顾公平与效率原则的基础上充分发挥其职能作用，助力我国经济实现更高质量发展。

As the fourth largest tax category in China, individual income tax plays an important role in the national tax system. The "14th Five Year Plan" clearly proposes to improve the direct tax system. As a direct tax, individual income tax has significant advantages to conduct three distributions as an important means, which is also useful to regulate the national economy and achieve fair income distribution. In recent years, the reform of individual income tax system in China has gradually improved. In October 2018, the new individual income tax law increased the basic deduction standard to 5000 yuan per month, more reflecting the characteristics of China's taxation structure optimized with the times. In January 2019, the "Interim Measures for Special Additional Deductions of Individual Income Tax" was officially implemented, adding six new special additional deductions based on a combination of synthesis and classification, greatly reducing the tax burden on taxpayers and stimulating social consumption and economic growth. In March 2022, the "Notice of the State Council on the Establishment of a Special Additional Deduction for Individual Income Tax on the Care of Infants and Young Children under the Age of 3" added the special additional deduction for the care of infants and young children. This is the result of tax adapting to social development, reducing the cost of family support, helping to support the national policy of healthy pregnancy and scientific nurture, and achieving the long-term balanced development of China's population.

This study is based on individual income tax system in China, and focuses on further research on the special additional deduction policy of individual income tax. First, by sorting out the development process and income scale of individual income tax in China, it is found that the individual income tax system in China shows a gradual growth trend in the overall scale of tax revenue. Secondly, based on the analysis of the content of the special additional deduction policy for individual income tax in China, L university in the northwest region is selected as the key research object to analyze the implementation status of the special additional deduction policy for individual income tax for their 888 employees in school. Through the collection, collation, and analysis of first-hand data, this paper examines the implementation effect of the special additional deduction policy for individual income tax in L university. Thirdly, based on the relevant results of the above analysis, combined with the current situation of special additional deduction policies in China, this paper expounds the problems existing in current individual income tax special additional deduction policies in China from the perspective of the seven major deduction items and tax collection and management, and points out the optimization direction of current individual income tax special additional deduction policies in China by drawing on the design and arrangement of countries such as the United Kingdom and the United States. Finally, from the perspective of deduction items and tax governance, suggestions and countermeasures for improving the special additional deduction policy for individual income tax that are suitable for Chinese national conditions are proposed. Efforts are made to optimize the special additional deduction policy for individual income tax in China, achieve a healthy and effective development of the comprehensive tax system, enable individual income tax in China to fully play its functional role on the basis of taking into account the principles of fairness and efficiency, and help Chinese economy achieve higher quality development.