摘要
我国个人所得税制度在2018-2019年进行了较大力度的改革,实现了从分类向综合与分类相结合税制的转变,并首次在个人所得税制度中引入专项附加扣除概念。本文以加拿大的个人所得税扣除和抵免制度为例,对其主要税收扣除和抵免项目进行介绍并做分析借鉴,从构建部分扣除项目的指数化调整机制、适当补充专项附加扣除项目内容、引入对税收扣除的限制性规定、转移共享家庭成员内部的抵扣额度等方面,对我国个人所得税扣除制度提出完善建议。
From 2018 to 2019, China’s individual income tax system has been reformed vigorously, which has realized the transformation from classification to the combination of comprehensive and classification tax system. The concept of special additional deduction has been introduced into the individual income tax system for the first time. Taking the individual income tax deduction and credit system in Canada as an example, this paper introduces and summarizes its main tax deduction and credit items. From the aspects of constructing the indexation adjustment mechanism of partial deduction items, supplementing and perfecting the contents of special additional deduction items, introducing restrictive provisions of tax deduction, transferring the deduction amount within the shared family members, comparable suggestions are made on the deduction system of individual income tax in China.
出处
《国际税收》
CSSCI
北大核心
2019年第4期72-77,共6页
International Taxation In China
关键词
专项附加扣除
税收抵免
指数化调整
共享抵扣额度
Special additional deduction
Tax credit
Indexed adjustment
Shared deduction quota