The special additional deduction for education should be combined with the tax adjustment of personal income tax, and the comprehensive income tax system or the income tax system combining classification and synthesis should be implemented in the future. At the same time, the taxpayer of personal income tax should also be changed from an individual to a family, and the education fee should be deducted when the family is the taxpayer.

1, define the scope and deduction standard of education expenses.

2. The premise of tax payment or special deduction for education on a family basis.

3. Improve the supporting measures for special deduction for education.

Extended data:

Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management.

Britain is the first country to collect personal income tax. 1799, Britain began to try to collect personal income tax at different tax rates, and it became a fixed tax in Britain until 1874.

Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes in an all-round way, and must pay individual income tax on all their income inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China.

Personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country. In some countries, personal income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy.

References:

China Education News Network-How to reduce tax burden and deduct special education items?