赡养老人专项附加扣除探析

Special Pre-Tax Additional Deduction for Supporting the Elderly

赡养老人是中华民族的传统美德,推行赡养老人税前专项附加扣除有利于文化自信,但也存在着老人范围界定不严谨、申报资料难认证等问题,为了切实推进赡养老人税前专项扣除的公平实施,进一步探讨赡养老人的标准、条件等势在必行。根据赡养老人专项附加扣除的内容和意义,结合赡养老人专项附加扣除中存在的具体问题,建议红利直接发放到老人手中,进一步明确赡养人范围,灵活运用分摊方式,适当考虑老人的医疗费用,简化手续,充分发挥社区作用,加强社会监督以及鼓励资助老年福利院等等,使赡养老人税前专项扣除更加合理完善。

Supporting the elderly is the traditional virtue of the Chinese nation. It is beneficial to cultural self-confidence to carry out the special pre-tax additional deduction for the elderly, but there are also some problems, such as the imprecise definition of the scope of the elderly and the difficulty in verifying the declaration data. In order to effectively promote the fair implementation of the special pre-tax deduction for the elderly, it's imperative to discuss the criteria and articles for supporting the elderly. According to the content and significance of special additional deduction for supporting the elderly and the specific problems, it is suggested that dividends should be paid directly to the elderly, the scope of the elderly should be further clarified, the allocation method should be flexibly used, the medical expenses of the elderly should be properly considered, the procedures should be simplified, and the community role should be brought into full play. In addition, social supervision should be strengthened and the funding of welfare homes for the elderly should be encouraged, so as to make the pre-tax deduction for the elderly more reasonable and perfect.