Examination and Optimization of China's Personal Income Tax Expense Deduction System From a Fair Perspective
The seventh personal income tax reform in China has changed the classified income tax system to a comprehensive and classified income tax system,increased the basic deduction cost of personal income tax,and added special additional deduction items for the first time.The aim is to further play the distribution and adjustment function of personal income tax,improve the unequal distribution of income among social members,reduce the tax burden on middle and low-income individuals,and increase their after tax income.This is in line with the ultimate demand of individual income tax reform—fair tax burden,and also reflects the policy orientation of common prosperity.The article examines the implementation and impact of the new personal income tax expense deduction system from a fair perspective,analyzes its positive effects and shortcomings,and proposes optimization suggestions for the personal income tax expense deduction system,in order to promote fairness more effectively in China's personal income tax.
personal income taxspecial additional deductionstax fairness
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