财税与公共管理学院知识库

我国自2019年1月1日起全面施行新修订的《中华人民共和国个人所得税法》以来，关于该政策新增的专项附加扣除政策是否达到政策预期，是否在具体政策领域中取得了政策成果的争论一直存在，这也是目前政策研究中的热点问题。文章聚焦赡养老人专项附加扣除项目，针对政策优惠条件和扣除方式设置单一、未将被赡养老人的个体化差异考虑在内，不利于政策充分发挥减轻纳税赡养人的赡养负担、保障老年人生活水平等作用。本文针对现行政策存在的问题，借鉴国际上在某些方面存在共性国家的赡养老人费用扣除经验，基于被赡养老人的健康状况、年龄和个数设计三种政策调整方案，以探究该政策在进一步减轻纳税人赡养老人负担的情况下收入再分配效应的优化提升方向，在切实减轻纳税人赡养负担的同时，强化个人所得税的公平效应。具体而言，采用2018年中国家庭追踪调查数据（CFPS 2018），将个人库与家庭库匹配，利用文献研究、指标测算等研究方法，根据《个人所得税专项附加扣除暂行办法》以及城镇居民人均医疗保健消费支出等相关国民收支数据设置扣除规则，测算现行政策与政策调整方案的收入再分配效应指标，并对测算结果进行比较分析，得出结论，且总结得出该政策收入再分配效应优化提升方向与路径的启示。

研究发现：（1）基于被赡养老人健康状况、年龄和个数的三种政策调整方案的MT指数均大于赡养老人专项附加扣除现行政策的MT指数，表明三种优化调整方案均有利于提升现行政策的收入再分配效应，且基于被赡养老人人数的调整方案优化效果最为明显。（2）比较不同方案税后收入的泰尔指数可知，三种调整方案均有利于提升现行赡养老人专项附加扣除政策的收入再分配效应，且基于被赡养老人年龄调整的优化效果较基于被赡养老人健康状况的明显，基于老人个数调整方案的优化效果最为显著。（3）缩小样本检验结果显示，基于被赡养老人健康状况和年龄的扣除方案均有利于提升现行政策的收入再分配效应。但基于被赡养老人个数差异的优化调整方案加重了各地区区域内的纵向不公平程度，无助于强化现行政策的收入再分配效应。

根据研究结论得到启示：个人所得税赡养老人专项附加扣除政策存在较大的优化提效空间，在优化该政策时，应将纳税人所赡养老人的健康状况、年龄以及个数等个性化因素综合考虑在内，并遵循循序渐进的原则，逐步优化政策，提升税收的收入再分配效应，减少赡养老人支出对家庭其他关键性支出的挤出效应，保持家庭经济稳定运行，保障老年人生活质量，有效应对人口老龄化；在减少收入分配差距的同时，不应仅将解决问题的核心聚焦于减少地区之间的收入分配差距，还应该考虑地区之间贫富差距，富裕地区内较贫困群体养老压力问题需引起重视。

Since the full implementation of the newly revised Individual Income Tax Law of the People's Republic of China in China since January 1, 2019, there have been debates on whether the policy's new special additional deduction policy has met policy expectations and achieved policy outcomes in specific policy areas, which is also a hot issue in current policy research. Focusing on the special additional deduction for elderly support, the article addresses the single set of policy preferential conditions and deductions, which does not take into account the individualized differences of the supported elderly, and is not conducive to the policy's full play in reducing the support burden of tax dependents and protecting the living standards of the elderly. This paper addresses the problems of the current policy, draws on the experience of international countries that have commonality in certain aspects of deduction for elderly support, and designs three optimal adjustment schemes based on the health status, age and number of dependent elderly, in order to explore the direction of optimizing the income redistribution effect of the policy to further reduce the burden of taxpayers in supporting the elderly, and to enhance the fairness of individual income tax while effectively reducing the burden of taxpayers in supporting the elderly. personal income tax equity construction. Specifically, using the 2018 China Household Tracking Survey data (CFPS 2018), matching the individual pool with the household pool, using literature research and indicator measurement methods, and setting deduction rules based on the Provisional Measures on Special Additional Deduction for Individual Income Tax and relevant national income and expenditure data such as per capita healthcare consumption expenditure of urban residents, the income redistribution effects of the current policy and the optimized adjustment plan are measured The results are compared and analyzed, and conclusions are drawn, and insights on the direction and path of optimizing the income redistribution effect of the policy are summarized.

Reserch findings: (1) The MT indices of the three optimal adjustment schemes based on the health status, age and number of dependent elderly people are all greater than those of the current policy on special additional deduction for dependent elderly people, indicating that all three optimal adjustment schemes are conducive to enhancing the income redistribution effect of the current policy, and the adjustment scheme based on the number of dependent elderly people has the most obvious effect. (2) Comparing the Thayer indices of after-tax income of different schemes, it shows that all three adjustment schemes are conducive to enhancing the income redistribution effect of the current policy of special additional deduction for the elderly, and the optimization effect of the adjustment scheme based on the age of the dependent elderly is more obvious than that based on the health status of the dependent elderly, and the optimization effect of the adjustment scheme based on the number of elderly is the most obvious. (3) The results of the reduced sample test show that both the deduction based on the health status and age of the elderly dependents are conducive to the income redistribution effect of the current policy. However, the optimal adjustment scheme based on the difference in the number of elderly dependents increases the degree of vertical inequality within different regions and does not help to strengthen the income redistribution effect of the current policy.

According to the findings of the study, there is much room for optimizing the personal income tax deduction policy for elderly dependents. In optimizing the policy, individual factors such as the health condition, age and number of elderly dependents should be taken into account, and the principle of gradual improvement should be followed to gradually optimize the policy, enhance the income redistribution effect of taxation, reduce the crowding out effect of elderly dependents on other key family expenditures, and maintain the income redistribution effect of the family. While reducing the income distribution gap, the core of the problem should not only focus on reducing the income distribution gap between regions, but also consider the gap between rich and poor regions, and the problem of pressure on the elderly in the poorer groups in the rich regions needs to be taken seriously.