【作者】 李慧；

【导师】 王春雷；

【作者基本信息】 东北财经大学 ， 税务硕士（专业学位）， 2020， 硕士

【摘要】 2018年个税改革首次增加六项专项附加扣除,涵盖纳税人生活成本的各个方面,符合条件的教育、医疗、养老、住房等费用可以税前扣除,切实减轻纳税人的税收负担。本文在我国人口老龄化进程加快的背景下,着眼于分析赡养老人专项附加扣除制度在实施的过程中存在的问题,借鉴境外赡养老人费用税前扣除的经验,为下一步的制度完善提供建议,以缓解社会和家庭养老压力。在赡养老人专项附加扣除制度实施初期采用定额扣除并且简化征管流程,充分考虑税收效率原则,具有一定的可行性。但是,随着实施了 30多年的独生子女政策的显性化,将会有越来越多的“4+2+1”家庭面临养老压力。每个纳税人的家庭结构不同,被赡养人的数量、年龄、收入、健康等状况不同,使得赡养人实际支付的赡养费用差异较大,定额扣除方式不利于税收公平。赡养老人费用属于综合性费用,既包括差异不大的生活费用也包括差异较大的医疗、长期护理费用,单一的定额扣除不能兼顾公平和效率的需要。此外还存在赡养对象范围过窄、分摊方式不合理、居民消费价格指数联动性缺失等问题。通过比较分析境外个人所得税赡养老人费用税前扣除的做法,本文认为下一步的改革应该遵循兼顾公平与效率原则、重要性与必要性原则、循序渐进原则。在新税制刚确立阶段,侧重于效率原则,实行统一的定额扣除标准。待税制不断完善,征管能力不断提高的基础上,定额扣除应向定额与限额相结合的扣除转变。扩宽赡养对象范围,不仅包括纳税人自己的父母,还应包括没有收入的配偶的父母以及60岁以下生活不能自理的人;利用CHARLS的微观数据对老年人的健康自评、失能状况、残疾状况进行调查,并且分析我国养老金制度对高龄老年人的补助情况,以70周岁作为界定高龄老年人的标准,随着老年人年龄的增大,健康方面需要更多的支出,建议按年龄层次再次分类,对60-69、70岁及以上分年龄段确定扣除标准;生活不能自理的被赡养人需要高昂的长期护理费用,在长期护理保险制度试点地区,纳税人的赡养压力减小,而在未试点地区,失能老人长期护理费用主要由赡养人自行承担,因此建议对试点地区和非试点地区设置不同的限额扣除标准;我国居民人均养老金收入高于居民人均消费支出,即平均养老金水平能满足退休老人的日常生活基本需要,当被赡养人的收入超过人均养老金时,赡养人不可以享受专项附加扣除;每个纳税年度只允许一个纳税人申报赡养老人费用税前扣除,一方面对实际赡养义务人是公平的,另一方面能提升征收效率;我国已进入老龄化时代,人工费用快速上涨,导致养老成本上涨幅度超过整体物价上涨幅度,为降低给纳税人生活造成的不利影响,建议参考国内居民消费价格指数建立动态调整赡养老人费用税前扣除额的机制。更多还原

【Abstract】 In 2018,six special additional deductions were added for the first time in the individual income tax reform,covering all aspects of the cost of living of taxpayers.Eligible education,medical care,pension,housing and other expenses can be deducted before tax to effectively reduce the tax burden of taxpayers.Under the background of the acceleration of the aging process in China,this paper concentrate on the problems existing in the implementation of the special additional deduction system for supporting the elderly,and draws lessons from the experience of the pre tax deduction of the expenses for supporting the elderly abroad,so as to provide suggestions for the next step of system improvement,so as to alleviate the pressure of social and family pension.In the early stage of the implementation of the special additional deduction system for supporting the elderly,it is feasible to adopt the quota deduction and simplify the collection and management process,and fully consider the principle of tax efficiency.However,with the dominance of the one-child policy implemented for more than 30 years,more and more "4+2+1" families will face the pressure of providing for the aged.Each taxpayer’s family structure is different,and the number,age,income,health and other conditions of the dependants are different,which makes the difference of the actual payment of the dependants larger,and the fixed deduction method is not conducive to tax fairness.The expenses for supporting the elderly belong to comprehensive expenses,which include not only the living expenses with little difference,but also the medical and long-term care expenses with great difference.A single fixed deduction can not meet the needs of fairness and efficiency.In addition,there are some problems,such as the narrow range of supporting objects,the unreasonable allocation method,and the lack of linkage of consumer price index.Through the comparative analysis of the methods of pre tax deduction of overseas personal income tax for supporting the elderly,this paper believes that the next step of reform should follow the principles of both fairness and efficiency,importance and necessity,and step by step.At present,the new tax system has just been established,focusing on the principle of efficiency and implementing a unified standard of fixed deduction.On the basis of the continuous improvement of tax system and collection and management ability,the quota deduction should be changed to the combination of quota and quota.Expand the scope of supporting objects,including not only the taxpayer’s own parents,but also the parents of the spouse without income and the people under 60 who can’t take care of themselves.Use the micro data of CHARLS to investigate the health self-assessment,disability status and disability status of the elderly,and analyze the subsidy situation of the pension system for the elderly in China,with the age of 70 as the definition of the elderly Standards for the elderly:with the increase of the age of the elderly,more expenditure on health is needed.It is suggested to re classify according to the age level,and determine the deduction standards by age groups of 60-69,70 and above.The dependants who can’t take care of themselves need high long-term care costs.In the pilot area of long-term care insurance system,the support pressure of taxpayers is reduced,while in the non pilot area,the support pressure of taxpayers is reduced The long-term care expenses of the disabled elderly are mainly borne by the caregivers themselves,so it is suggested to set different deduction standards for the pilot areas and non pilot areas;the per capita pension income of the residents in China is higher than the per capita consumption expenditure of the residents,that is,the average pension level can meet the basic needs of the daily life of the retired elderly,when the income of the elderly exceeds the per capita pension,the caregivers no special additional deduction can be enjoyed;only one taxpayer is allowed to declare the pre tax deduction of supporting the elderly in each tax year.On the one hand,it is fair to the actual supporting obligors,on the other hand,it can improve the collection efficiency;China has entered the aging era,labor costs are rising rapidly,which leads to the increase of pension costs more than the increase of overall prices,in order to reduce the cost to taxpayers For the adverse effects caused by living,it is suggested to establish a mechanism to dynamically adjust the pre tax deduction of supporting the elderly by referring to the domestic consumer price index.更多还原