Individual tax reform still needs to be deepened.

Individual tax reform still needs to be deepened.

Personal income tax has often become a topic of social concern. Personal pension tax incentives and special additional deductions for infant care have further become hot spots, highlighting that with the deepening of tax reform, the relationship between individual taxes and people's lives has become increasingly close, and multi-level dividends have been continuously exerted.

These changes mainly come from the new round of tax reform. Through the revised individual income tax law, this is considered to be a landmark tax reform. In addition to the well-known "tax threshold" increase, six special additional deductions have been added. The most important thing is to establish a personal income tax system that combines synthesis and classification for the first time. The reform dividend was quickly exerted. From a deeper perspective, the tax system is more fair and reasonable. From the direct effect, low-and middle-income groups benefit the most, and the tax burden is greatly reduced, even without paying a tax. Special additional deduction and annual settlement, which are still unfamiliar to many people, have now become the focus of public attention, and even most people have been able to operate skillfully.

The optimization of the tax system has not stopped, and many new policies have come into effect. Recently, the annual special additional deduction information has been confirmed. On the basis of the original six special additional deductions, the item of "Infant Care under 3 Years Old" was added. The implementation of this new project is conducive to reducing the people's fertility burden and embodies the state's encouragement and care for people's fertility. Another example is the introduction of the "third pillar" personal pension system that has attracted much attention. The most attractive place is the implementation of deferred tax preferential policies for personal pensions. In addition, the relevant departments have also introduced tax policies to support residents to buy houses. A series of reforms in the tax system have effectively benefited people's livelihood.

The history of individual tax system is not long, its functions have not been fully exerted, and there is a large room for reform. The report proposes to "optimize the tax structure", "strengthen the regulation of taxation, social security and transfer payment" and "improve the personal income tax system and standardize the income distribution order". It can be concluded that the tax system is facing an important reform task.

On the one hand, we should continue to optimize tax collection and management and give full play to the dividend of tax reform. There are many taxpayers, covering a wide range, and it is difficult to collect and manage. It is necessary to use big data and other technical means to improve the accuracy and convenience of collection and management, optimize tax payment services, and promote the smooth implementation of special additional deductions, annual settlement and other systems to achieve reform dividends. Effectively benefit the people. At the same time, strengthen the investigation and punishment of tax evasion and other illegal acts to avoid tax loss and ensure tax fairness.

On the other hand, it is necessary to further improve the individual tax system and promote a fairer and more scientific individual tax. A personal income tax system combining synthesis and classification was initially established. At present, only four incomes, including wages and salaries, labor remuneration and royalties, are combined into comprehensive income. In the next step, we should appropriately expand the scope of comprehensive income taxation, improve the scope and standard of special additional deduction, and optimize the tax rate structure.

It is necessary for individuals to master and abide by tax laws. The tax system is simple and the declaration process is convenient, but individuals still need to be familiar with the regulations and be responsible for the authenticity, accuracy and completeness of the declaration information. We should strive to enjoy policy dividends, such as applying for deduction of deductible items, and ensure legal compliance, especially not making false reports. Recently, some localities have reported cases in which the comprehensive income of individual tax has not been settled according to law, which needs to be paid attention to.

Reform is only carried out when it is not completed. Personal income tax has important functions such as raising fiscal revenue and adjusting income distribution in national governance. Through further reform and optimization, it will play an increasingly prominent role in reducing the tax burden of low-and middle-income groups and promoting prosperity and social fairness and justice.