落实"三孩"政策视角下完善个税专项附加扣除制度研究
Research on Improving the Individual Income Tax Special Additional Deduction System from the Perspective of Implementing the"Three-Child"Policy
陈宇翔 1张峰振1
作者信息
- 1. 江苏师范大学 法学院,江苏 徐州 221116
- 折叠
摘要
为落实"三孩"政策,缓解我国现在面临的老龄化与少子化问题,《中华人民共和国个人所得税法》设置了专项附加扣除制度.但我国现行专项附加扣除制度还存在着一些问题,如扣除数额规定不合理、扣除项目不全面、未能关注困难群体等.建议个税专项附加扣除制度做如下修改:建立扣除数额动态调整机制,扩展专项附加扣除适用范围,细化专项附加扣除适用标准.
Abstract
To implement the"Three-Child"policy and alleviate the issues of aging population and low birth rate currently faced by our country,Individual Income Tax Law has established a special additional deduction sys-tem.However,there are still some issues with the current special additional deduction system,such as:unreasona-ble deduction amounts,incomplete deduction items,and failure to pay attention to disadvantaged groups.It is sug-gested that the following modifications be made to the special additional deduction system for individual income tax:establish a dynamic adjustment mechanism for the amount deduction,expand the scope of special additional deduc-tions,and refine the applicable standards for special additional deductions.
关键词
个人所得税/专项附加扣除制度/"三孩"政策Key words
individual income tax/special additional deduction system/"Three-Child"policy引用本文复制引用
出版年
2024
NETL
NSTL
万方数据