浅谈新个税法中的专项附加扣除费用

An Analysis of the Special Additional Deductions in the New Tax Law

《中华人民共和国个人所得税法》按照公平合理,利于民生,简便易行三个原则,在子女教育,继续教育,大病医疗,住房贷款利息,住房租金,赡养老人六项附加扣除进行条理分析,对个人所得税专项附加扣除政策可有效准确地执行提供依据。

Based on the principles of reasonableness,benefit for people's livelihood and simplicity,Personal Income Tax Law of the People's Republic of China,analyzes the six additional deductions in children's education,continuing education,serious illness medical treatment,housing loan interest,housing rent,and supporting the elderly in an orderly way,and provides the basis for the effective and accurate implementation of the special additional deduction policy of personal income tax.