Shortcomings and Improvements of the Special Additional Deduction Policy for Personal Income Tax

个人所得税是一种直接税收，它与人们的生活息息相关。为了更好地发挥个税的再分配调节作用，缓解社会成员之间的收入分配差距，减轻中低收入者的税收负担，提高他们的税后收入，这与个税改革的终极要求是一致的，也是共同富裕的发展方向。当前，我国个人所得税的专项附加扣除还面临着诸多问题，通过对其中的关键节点进行分析，并对其进行改进，从而达到税收公正的立法目的。Personal income tax is a direct tax that is closely related to people’s lives. In order to better play the redistributive and regulatory role of individual income tax, alleviate the income distribution gap among social members, reduce the tax burden on low- and middle-income earners, and increase their after tax income, this is consistent with the ultimate requirement of individual income tax reform and also the development direction of common prosperity. At present, the special additional deduction of personal income tax in China still faces many problems. By analyzing the key nodes and improving them, the legislative goal of tax fairness can be achieved.