个人所得税房贷利息扣除的国际实践与思考

International Practices of Mortgage Interest Deduction of Personal Income Tax and Its Enlightenment to China

个人所得税房贷利息扣除是世界各国普遍实行的税收政策,也是我国下一步个人所得税改革的重要内容之一。本文梳理了部分国家(地区)个人所得税房贷利息扣除的政策规定,发现大多数国家(地区)允许将房贷利息作为费用支出在税前扣除,但可扣除住房的涉及面不同,且多数国家(地区)具有扣除限额,并考虑到政策间的协调。文章对我国个人所得税房贷利息扣除中关于扣除房屋、扣除限额、扣除期限、还款能力要求、租房相关支出扣除以及税种间的协调等问题提出了建议。

Mortgage interest deduction of personal income tax is a prevailing policy in the world, and now becomes one of the important focuses in the upcoming tax reform of personal income tax in China. This paper analyzes the mortgage interest deduction practice of personal income tax in some countries or regions and finds that mortgage interest is allowed to be deducted as pretax expense in most countries or regions, but the house properties involved are different. Most countries or regions set the limit on deductions and consider the policy coordination. Combined with the actual situation of the country, the paper puts forward some suggestions on the range, limit, term, repayment ability, rental expense and coordination between taxes in terms of the proposed mortgage interest deduction of personal income tax in China.