房贷利息抵扣个税改革的研究

Study on the Income Tax Reform concerning Home Mortgage Interest Deduction

房贷利息抵扣个人所得税成为当前个税改革的热点之一。对新政策变革过程中的利弊、问题进行了详细分析,认为新政策大势所趋但目前条件尚不成熟。最后从五个方面给出建议措施:设定房贷利息扣除标准;设定核算的时间单位;建立税收信息联动共享机制;扩大个税征缴税基;推进以家庭为基础的综合税制与分类税制相结合的模式改革,进而促使新政策的改革顺利进行。

Deducting home mortgage interests from income tax has been one of the hot topics in the income tax reform at present. This paper analyzes in details the pros and cons as well as problems in the income tax reform on home mortgage interest deduction, thinking that it is an irresistible trend but the present conditions are still not so mature. The paper advances suggestions in the following five aspects： establishing a relevant deduction standard; setting the time unit for the calculation; building up a mechanism for sharing the taxation information; expanding the tax base for income taxation; promoting the mode reform of combining comprehensive taxation system with family as unit and schedular taxation system so as to realize the smooth income tax reform on home mortgage interest deduction.