This paper studies the special individual income tax deduction policy, through the analysis of different family children education spending, continuing education expenditure, medical deduction, support the elderly special tax deduction, found in our country practice, because the special deduction policy failed to fully consider the specific situation of the family, lead to different regions, family through special deduction policy should reduce the lack of fairness. This leads to the adjustment of the income gap, and even the phenomenon of tax evasion. In view of this, this paper puts forward opinions on deduction supervision and how to implement more equitable deduction policies for different regions and families.

Yiheng Jiang, Kuishan Pu, Fengling Zhong. Research on the Fairness of Individual Income Tax Base: Based on Special Deductions. International Journal of Frontiers in Sociology (2023), Vol. 5, Issue 13: 36-41. https://doi.org/10.25236/IJFS.2023.051307.

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