流动中国背景下个人所得税住房租金专项附加扣除公平问题及应对路径  

Fairness Issues and Optimization of Housing Rent Deductions from Perspective of Population Mobility

作　　者：潘宁 Pan Ning

机构地区：[1]暨南大学法学院

出　　处：《兰州学刊》2025年第2期148-160,共13页

基　　金：国家重点研发项目“跨领域知识驱动的法治调研智能感知及辅助决策技术研究”(项目编号:2022YFC3301900)的阶段性成果。

摘　　要：当前中国是“流动中国”,人口流动因素对税收征纳的影响日益凸显,因此人口流动视角审视税收法治问题具有重要意义。住房租金专项附加扣除资格和标准的认定要件均涉及空间基准问题,由于纳税人流动情况存在较大差异,拟制概念“主要工作城市”时常与事实主要工作城市、租住城市不符,因而导致税收不公问题。对此,当下适用规范时,应尽量贴合人口流动实际,广义解释因果关系要件。同时,适时应删除“主要工作城市”概念,以满足“必要居住需求”作为扣除资格认定核心概念,统一扣除标准分级依据为租住城市常住人口规模。Currently,China is characterized by its“mobility,”and the influence of population mobility on tax collection is becoming increasingly prominent.Therefore,it is significant to examine tax law issues from the perspective of population mobility.The determination of eligibility and standards for special additional deductions for housing rent involves the issue of spatial benchmarks.Due to the considerable differences in the mobility of taxpayers,the proposed concept of“main working city”often does not align with the actual main working city or city of residence,leading to issues of tax fairness.In response to this,current applicable norms should closely align with the actual situation of population movement and broadly interpret the causal relationship requirements.Also,it would be appropriate to eliminate the concept of“main working city”,regard the“necessary living needs”as the core concept for determining deduction eligibility,and standardize the deduction amount based on the permanent population size of the city of residence.

关 键 词：个人所得税 住房租金专项附加扣除 人口流动 税收公平 必要居住需求 

分 类 号：F812.42[经济管理—财政学]