个人所得税专项附加扣除中两个问题的探讨

我国个人所得税2018年改革中,借鉴国际经验,在计算应纳税所得额的扣除项目时首次引入了六项专项附加扣除。由于个人所得税涉及到每个自然人纳税人的切身利益,因此广受社会关注,其中由于复杂家庭关系引起了对于子女教育和赡养老人这两项扣除的热议,本文就与这两项扣除相关的法律问题进行探讨,以期运用法律思维分析纳税人关注的重点难点问题。

Discussion on Two Issues in Special Additional Deduction of Personal Income Tax

In the reform of China's personal income tax in 2018,drawing on international experience,six special additional deductions were introduced for the first time when calculating deductions for taxable income.Because personal income tax involves the vital interests of each taxpayer,it has attracted wide public attention.Due to complex family relationships,there have been heated discussions about deductions for child education and pensions.This article discusses the legal issues related to these two deductions,with a view to using legal thinking to analyze the key and difficult issues that taxpayers are concerned about.