id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-31714	Liu, Han; Zhou, Jingyi; Liu, You; Wang, Hairuo; Kong, Yutong	Research on the Consumption Promotion Effect of Individual Income Tax Special Additional Deductions under the Goal of Common Prosperity	2025	9	.pdf	application/pdf	7896	333	35	According to Research on the Legal System of Personal Income Tax Special Additional Deduction from the Perspective of Tax Equity (Xu Peijiao, 2024), the policy of personal income tax special additional deduction takes households as the basic analysis object, which can distinguish the expenditure pressure of different households and make the distribution of tax burden more in line with actual economic capacity [11]. Therefore, it is necessary to accelerate the implementation of various measures to reduce taxes and fees, increase the special additional deductions for personal income tax, and the tax system itself should better reflect tax reductions and benefit increases, so that more people can feel the sense of gain from reforms.	cache/fbem-31714.pdf	txt/fbem-31714.txt