摘要
本文在验证我国个人所得税专项附加扣除中的房贷利息扣除政策的公平性问题基础上,提出优化方案,并对其效果进行模拟。研究发现,当前房贷利息固定金额税前扣除模式具有累退性,而不可返还的房贷利息税额抵免和可返还的房贷利息税额抵免均能改进收入分配效果,后者作用更为突出,抵免率越高收入分配效果越好,地区和城市规模差异会使结果产生异质性。基于此,可以尝试结合地区差异和城市规模推行多种税收优惠模式相结合的改革方案,改进政策效果。
Based on the verification of the fairness of the mortgage deduction policy in the special additional deductions of personal income tax,this paper proposes an optimization plan and simulates its effect.The paper argues that the current pretax deduction model for fixed interest on mortgages is regressive.Both the non-refundable mortgage interest tax credit and the refundable mortgage interest tax credit can improve income distribution.The latter plays a more prominent role.The higher the credit rate,the better the income distribution effect,and the regional and city size differences will make the results heterogeneous.Based on this,the paper proposes to implement a reform plan that combines a variety of tax preferential models in combination with regional differences and city sizes to improve policy effectiveness.
作者
寇恩惠
刘柏惠
Kou Enhui;Liu Baihui
出处
《税务研究》
CSSCI
北大核心
2020年第7期32-37,共6页
基金
国家社会科学基金项目“社会保险费征管体制改革的最优路径与效果评估”(项目编号:18CJY064)
中国社会科学院财经战略研究院创新工程项目“加快建立现代财政制度研究”(项目编号:2018CJY01-A002)
中央高校基本科研业务费专项资金
中央财经大学科研创新团队支持计划
中财-鹏元研究所项目的阶段性研究成果。
关键词
个人所得税
房贷利息
专项附加扣除
税收优惠
Personal income tax
Home mortgage interest
Special additional deductions
Tax preference