分类与综合个税税制改革中住房贷款利息税前扣除问题研究

On Housing Loan Interest Deduction before the Tax in Classification and Comprehension Combination of Personal Income Tax Reform

深化税制改革是社会最关心的热点问题,2016年全国两会期间已经明确下一步个税改革是建立分类与综合相结合的个人所得税制度。本文认为,在新分类与综合个税模式下,应设计出与之匹配的费用扣除办法,即应将"房贷抵税"作为"完善税前扣除"的重要组成部分,建立"基本扣除+专项扣除"的费用扣除机制;为了解决房贷利息抵税过程中出现的问题,在借鉴外国经验的同时,应参考我国以前的类似政策,再结合我国的国情,提出具体的确保税收公平的房贷利息抵税实施方案。

Deepening the tax reform is the issue that the society cares most. During the two sessions in 2016, it has made it clear that the next step of tax reform is to establish a classification and comprehensive combination of personal income tax system and its specific scheme is expected to launch in 2017. This paper argues that in the new classification and comprehensive income tax mode, it ts of necessity to design to the expense deduction methc〈t to match it, namely, ＂mortgage tax＂ should be viewed as an important part of to ＂perfect the deduction before tax＂ , to establish ＂basic deduction ＋ special deduction＂ expense deduction mechanism. In order to solve tile problems in the process of mortgage interest tax, it is of significance to draw lessons from foreign experience as well as former similar policies in China, in combination with China＇ s actual conditions, to put forward concrete in： plcmentation plan to use mortgage interest as tax to ensure equitability of taxes.