In the recently released 2023 tax and fee reduction bill, there is a closely related item to individuals, which is the newly added tax reduction policy of raising the standard for special additional deductions of personal income tax. Statistics show that the scale of this tax reduction reached 39.18 billion yuan, reflecting the substantial dividends generated by the implementation of the three special additional deduction standards last year. The special additional deduction comes from the new individual tax law implemented in 2019, which has benefited many taxpayers. It is noteworthy that this reform continues to advance. After the establishment of new deduction items for the care of infants and young children under the age of 3 in 2022, starting from January 1, 2023, the special additional deduction standards for the care of infants and young children under the age of 3, children's education, and elderly care have been significantly increased. This policy has always benefited the "elderly at the top and young at the bottom" group, further reducing the burden of childbirth, upbringing, and support for residents, fully reflecting the precision and effectiveness of tax reduction. In fact, the personal income tax reduction policy implemented last year was not just a "one old, one small" deduction policy. For example, continuing to implement preferential policies such as separate tax calculation for one-time bonuses throughout the year, personal income tax refund for purchasing housing, and exemption from handling comprehensive income tax settlement and payment if the annual settlement and payment of supplementary tax does not exceed 400 yuan. These policies are directly related to a series of livelihood issues, effectively reducing the tax burden on residents and enhancing their consumption capacity. In addition, at the level of tax collection and management, the priority of individual income tax remittance is to ensure that taxpayers with a heavy burden of medical treatment, including the elderly and the young, can quickly receive tax refund dividends, benefiting over 33 million people. Personal income tax is the tax type that has the closest relationship with the general population. Last year, a series of measures for personal income tax reform sent a clear signal that the reform is gradually advancing and deepening, and continues to benefit the people's livelihoods. The Central Economic Work Conference proposed to plan a new round of financial and tax system reform. It is worth looking forward to how to further optimize and improve personal income tax in the new round of financial and tax system reform. From a directional perspective, the reform mainly focuses on two aspects, namely optimizing the scope of comprehensive income tax collection for personal income, and improving special additional deduction items and standards. The personal income tax reform implemented in 2019 has initially established a comprehensive and classified personal income tax model, which is of milestone significance in the history of tax system reform. Among them, the comprehensive income includes wages and salaries, labor remuneration, royalties, and franchise fees, which are consolidated and collected. In addition, taxable income also includes operating income, interest, dividends, dividend income, property leasing income, property transfer income, incidental income, and other income, which are subject to classified taxation. The next step is to reasonably expand the scope of comprehensive income collection, which is conducive to promoting a more fair, reasonable, and scientific tax system. Since the implementation of special additional deductions, there have been one additional project and one increase in standards. By appropriately increasing special additional deduction items and raising deduction standards, we can further reduce the burden of people's livelihood expenses, better reflect the principle of tax burden, and make the achievements of reform and development more and more equitable to benefit all people, further improving and safeguarding people's livelihoods. Therefore, it is necessary to adjust the scope and standards of special additional deductions in a timely manner based on economic and social development and changes in people's livelihood expenditures, so as to give the people a greater sense of gain.