我国个人所得税扣除项目分析

北京理工大学珠海学院2020届本科生毕业论文Analysis of personal income tax deduction items in ChinaAbstractIn the process of social and economic development,many factors willchange the personal income gap.In order to adjust the personal incomegap and realize reallocation of property,the state maintains socialequity and stable economic development.Among them,the personal incometax deduction project is a powerful means to achieve redistribution ofproperty resources,social equity,and improvement of people's livingstandards.The new personal income tax law that our country recentlyrevised and implemented on January 1,2019 is a major change.This articlelooks at the literature to understand the historical evolution,startingwith the development of personal income tax deduction projects,elaborating the collection standards of personal income tax deductionprojects at this stage,by analyzing personal income tax collection cases,studying the purpose,significance and impact of personal income taxdeduction projects,and Suggestions on the problems of personal incometax.Keywords:Personal income tax:pre-tax deduction items:socialsignificance