赡养老人专项附加扣除的制度功能与法制改进  

System Function and Legal Improvement on Special Additional Deduction for Supporting the Elderly

作　　者：闫海[1] 兰天 

机构地区：[1]辽宁大学法学院

出　　处：《社会福利》2021年第8期10-13,共4页Social Welfare

基　　金：司法部法治建设与法学理论研究部级科研项目一般课题“基于良法善治的个人所得税法治现代化研究”(13YJC820090,负责人:闫海)的阶段性成果。

摘　　要：赡养老人专项附加扣除是2018年《中华人民共和国个人所得税法》修改的重大亮点之一,具有缓解老龄化社会带来的养老压力、缩小收入分配不均引发的贫富差距、避免对课税禁区的肆意侵入的制度功能。然而,《中华人民共和国个人所得税法》实践也反映出赡养老人专项附加扣除制度的缺陷。为充分发挥赡养老人专项附加扣除的制度功能,我国应当扩大赡养对象范围,适当解除年龄限制,设置多层次的扣除标准,对扣除分摊予以科学设计。The special additional deduction for supporting the elderly is one of the major highlights of the 2018 amendment of the Individual Income Tax Law. It has the institutional functions of alleviating the pressure on supporting the elderly caused by an aging society, narrowing the gap between the rich and the poor caused by uneven income distribution, and avoiding wanton intrusion into the tax prohibited zone. However, the practice of the Individual Income Tax Law also reflects the defects of the special additional deduction system for supporting the elderly. In order to give full play to the system function of special additional deductions for supporting the elderly, our country should expand the scope of the elderly who are supported, appropriately remove the age limit, set up multi-level deduction standards, and scientifically design the apportionment of deduction.

关 键 词：赡养老人专项附加扣除 量能课税 生存权保障 家庭课税制 个人所得税 

分 类 号：D922.222[政治法律—经济法学]