专项附加扣除受益群体研究

Study on the Beneficiary of Special Additional Deduction of Individual Income Tax

个人所得税的专项附加扣除税改政策惠及民生,涉及千家万户的利益。如今,政策已经实施一年多,实施效果如何?到底谁才是最大受益者?其是否合理?这些敏感问题,备受广大专家学者和亿万百姓关注。要正确解答这个问题,就必须用事实数据说话,然而直接采集关键数据很困难。鉴于此,通过间接获取数据,分析税改政策的最大受益人分布,并估算该群体人数以及受益程度,在此基础上,对税改政策效果加以评价。

The special additional deduction tax reform policy of personal income tax benefits people’s livelihood and involves the interests of thousands of families.Now that the policy has been in place for more than a year,how effective is it?Who is the biggest beneficiary?Is it reasonable These sensitive issues have attracted the attention of experts and scholars and hundreds of millions of people.To answer this question correctly,we must speak with factual data,but it is difficult to collect key data directly,so,the paper analyzes the distribution of the largest beneficiaries of tax reform policy by obtaining data indirectly,and estimates the number of people and benefits of this group,on the basis of which,the effect of tax reform policy is evaluated.