我国个人所得税专项附加扣除制度实现路径

摘要

我国正值经济发展和转型的关键时期,个税改革中专项附加扣除制度的完善不仅关系纳税人的日常生活,也关系国家的安全稳定与经济的持续健康发展.面对个税改革中专项附加扣除制度暂存的现实挑战,应激发纳税人的纳税积极性,完善主动申报制度,提升税务征管水平;并结合我国实际,制定专项附加扣除标准,精准把握民生需求;同时依托"互联网+税收征管",提升电子办税能力,完善汇算清缴制度,从而在探索过程中不断完善我国个人所得税专项附加扣除制度的实现路径.%China is in the critical period of economic development and transformation. The improvement of the special additional deduction system in the tax reform is not only related to the daily life of taxpayers, but also related to the security and stability of the country and the sustained and healthy development of the economy.Faced with the realistic challenge of the temporary deduction of the special deduction system in the tax reform, taxpayers should be encouraged to pay tax enthusiasm, improve the active declaration system, and improve the level of tax collection and management;and in combination with China's actual conditions, formulate special additional deduction standards to accurately grasp the needs of people's livelihood;At the same time, relying on"Internet+tax collection and management", improve the ability of electronic taxation, improve the settlement and payment system, and constantly improve the implementation path of China's personal income tax special additional deduction system in the process of exploration.