个税大病医疗专项附加扣除的功能与问题对策

Functions,Problems and Countermeasures of Special Additional Deduction for Serious Diseases Medical Treatment in Individual Income Tax

《个人所得税法》所规定的大病医疗专项附加扣除,是国家为了实现公民健康权、防范“因病返贫”、帮助家庭共担风险的重要制度设计,但在其扣除范围、扣除标准、扣除主体和监督机制等方面,存在一些日渐凸显的问题。我国应当扩大“大病”范围,优化扣除的标准,扩大扣除的家庭成员范围,设立特殊群体的差异化机制,加强对大病医疗专项附加扣除的监督。

Special additional deduction for medical treatment of serious diseases stipulated in the Individual Income Tax Law is an important system designed by the state to realize citizens’ right to health, prevent "returning to poverty due to diseases" and help families share risks. However, there are some problems in deduction scope, deduction standard, deduction subject and supervision mechanism,and they are becoming increasingly prominent. Therefore,we should expand the scope of "serious diseases", optimize deduction standard, expand the scope of family members, establish the differentiation mechanism of special groups, and strengthen the supervision of special additional deduction for serious diseases medical treatment.