Abstract
Under the current background of expanding domestic demand, the reduction of personal income tax can directly increase the disposable income of residents, and then directly stimulate consumer demand. Under the background of tax as a means of redistribution and the weakened role of income mediation, it is urgent to carry out reform. The main goal of the new personal income tax reform is to reduce taxes for middle - and low-income people. The state will raise the minimum threshold, increase special additional deductions and adjust the progressive tax rate. This paper starts from the background of the new personal income tax reform, studies six highlights of the new personal income tax reform, and focuses on the matters needing attention in the personal income tax declaration under the new tax system. Under the situation of ITS system going online and popularizing and strict supervision, this paper puts forward some Suggestions on how to do a good job in the collection and management of individual income tax and further strengthen the tax planning of taxpayers.
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