美国式的住房抵押贷款利息税前扣除制度不可行

American Home Mortgage Interest Deduction Is Not Feasible in China

"住房抵押贷款利息税前扣除"是当前我国个人所得税改革中颇受关注的话题之一,本文以实施该制度已达100余年的美国为例,分析了其联邦所得税法中住房抵押贷款利息税前扣除制度的发展现状、政策目标以及主要的改革提议。文章认为,美国相关税法实践反映出来的问题,主要包括财政成本高、受益结构不公平、对纳税人的不当激励、制度僵化等方面,作为前车之鉴,值得中国的立法机关对照本国现实情况认真研究,以资借鉴。

＂Home mortgage interest deduction＂ is one of the lively discussed topics of China＇s current personal income tax reform. Since similar tax provisions have been adopted by the United States for more than 100 years, this article analyzes the current situationsupolicy objectives and main reform proposals of American home mortgage interest deduction system. Problems that have been observed in the U.S. tax practice including the heavy fiscal burden, the unfair beneficial structure, the improper incentive on taxpayers, institutional rigidity, etc. which serve as a reference for Chinese legislature.