Research on Improving the Individual Income Tax Special Additional Deduction System from the Perspective of Implementing the"Three-Child"Policy
To implement the"Three-Child"policy and alleviate the issues of aging population and low birth rate currently faced by our country,Individual Income Tax Law has established a special additional deduction sys-tem.However,there are still some issues with the current special additional deduction system,such as:unreasona-ble deduction amounts,incomplete deduction items,and failure to pay attention to disadvantaged groups.It is sug-gested that the following modifications be made to the special additional deduction system for individual income tax:establish a dynamic adjustment mechanism for the amount deduction,expand the scope of special additional deduc-tions,and refine the applicable standards for special additional deductions.
individual income taxspecial additional deduction system"Three-Child"policy
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