【作者】 王敏；

【导师】 杨亮军；

【作者基本信息】 兰州大学 ， 公共管理硕士（专业学位）， 2023， 硕士

【摘要】 2019年1月1日,随着我国第七次修订的个人所得税法的施行,专项附加扣除政策也正式开始实施,当时它包括子女教育支出、赡养老人支出、住房贷款利息支出、继续教育支出、住房租金和大病医疗支出共计6个扣除项目。截止目前,专项附加扣除政策在我国已实施4年有余,但是在实际实施过程中仍有一些问题。本研究以肃南县个人所得税的申报数据为基础,以调查问卷、访谈法和个案分析法为主要研究方法,同时结合萨巴蒂尔和马兹曼尼安的综合模型分析框架,基于肃南县的实际情况,分别从三大影响因素五个变量进行分析,探索如何进一步提高个税专项附加扣除政策的执行效果。通过分析,笔者发现该县专项附加扣除政策实施已经取得了一些成果:采集扣除信息人数有一定增长,政策减税效应显著等。但同时也存在一些问题:政策执行方式不够完善,部门间沟通与协同度不高,执行主体政策执行偏差,政策监督有缺陷等。究其原因,主要从以下三个方面来分析:政策本身的原因、执行主体的原因、执行客体的原因。接下来,本文立足于肃南县实际,通过结合马-萨模型的进一步分析,提出优化肃南县专项附加扣除政策实施的对策是:完善个人所得税专项附加扣除政策;提高目标团体的执行效果;优化资源配置;加强部门间有效沟通和协同;强化监督机制等措施。更多还原

【Abstract】 On January 1,2019,with the implementation of China’s seventh revised Personal income Tax Law,the special additional deduction policy also officially began to be implemented.At that time,it included six deductions,including children’s education expenditure,elderly support expenditure,housing loan interest expenditure,continuing education expenditure,housing rent and serious illness medical expenditure.As of now,the special additional deduction policy has been implemented in China for more than 4 years,but there are still some problems that need to be solved in the actual implementation process.This research is based on the declaration data of Personal income tax in Sunan County,with questionnaires,interviews and case analysis as the main research methods,combined with the comprehensive model analysis framework of Sabatier and Mazmanian,and based on the actual situation of Sunan County,analyzed from three major influencing factors and five variables,to explore how to further improve the implementation effect of the special additional deduction policy of individual income tax.Through analysis,the author found that the implementation of the special additional deduction policy in the county has achieved some results: there has been a certain increase in the number of people collecting deduction information,and the policy’s tax reduction effect is significant.But at the same time,there are also some problems: inadequate policy implementation methods,low communication and collaboration between departments,deviation in policy implementation by the executing entities,and defects in policy supervision.The reasons for this are mainly analyzed from the following three aspects: the reasons for the policy itself,the reasons for the executing subject,and the reasons for the executing object.Next,based on the actual situation of Sunan County,through further analysis of the Ma Sa model,this paper proposes the countermeasures to optimize the implementation of special additional deduction policy in Sunan County: improve the special additional deduction policy of Personal income tax;Improve the execution effectiveness of the target group;Optimize resource allocation;Strengthen effective communication and collaboration between departments;Strengthen supervision mechanisms and other measures.更多还原