摘要
2019年1月1日新修订的个人所得税法正式开始实施。新税法对包括子女教育、继续教育、大病医疗、住房贷款利息或住房租金、赡养老人等在内的六项专项附加扣除进行了明确。本文分析我国实行个人所得税专项附加扣除制度的背景和意义,对存在的问题进行了分析,并提出相应的解决对策,为完善个人所得税专项附加扣除政策提供参考。
The newly revised individual income tax law came into effect on January 1,2019.The new tax law specifies the 6 items in special expense deduction,including children’s education,adult reeducation,medical expenses for serious disease,housing loan interest or home rent,the livelihood of the elderly.This paper discusses the background and significance in implementing the system of special expense deduction for individual income tax in China,and analyzes the existing problems,finally puts forward corresponding countermeasures to solve the problems,so as to provide reference for improving this system.
作者
苏文昱
盘洋华
SU Wen-yu;PAN Yang-hua(Guangxi Vocational College of Performing Arts,Nanning,Guangxi 530026;Guangxi Vocational and Technical College,Nanning,Guangxi 530026)
出处
《广西职业技术学院学报》
2020年第1期106-108,共3页
Journal of Guangxi Vocational and Technical College
基金
2019年广西职业技术学院课题“新个人所得税专项附加扣除改革应用研究”,编号:桂职院﹝2019﹞176号,192102
广西演艺职业学院2019年度科研课题“小康社会决胜期个人所得税改革研究”,编号:YPT001.
关键词
个人所得税
专项附加扣除
税负
individual income tax
special expense deduction
tax
