個稅災害減免常態機制的構建──一種增設災害附加扣除的進路

Construction of the Normal Mechanism of Individual Income Tax Disaster Deduction: A Way to Add Additional Deductions for Disasters

應對新冠疫情的稅收優惠偏向於與疫情直接相關的企業納稅人，受疫情影響的自然人納稅人僅有有限優惠。為更好地應對日後的自然災害，宜將個稅災害減免機制常態化，但稅收優惠因其缺陷而難以成為主體。災害附加扣除更有利於實現稅收法定和量能課稅，財政亦可承受其成本。可參酌美日經驗，以據實減免和納稅人承擔協力性的申報義務作為災害附加扣除的原則，勾勒出災害定義、災害損失範圍、稅額計算與扣除年限、納稅申報與覆核等四項制度要素輪廓，並在《個人所得稅專項附加扣除暫行辦法》中增設專章加以規定。

Tax incentives policies used to deal with COVID-19 are biased towards corporate taxpayers directly related to the epidemic. Natural person taxpayers also affected by the epidemic enjoy limited tax incentives. In order to better cope with future natural disasters, it is advisable to set up a normalized Individual Income Tax disaster deduction mechanism, but it is difficult for tax incentives to become the main body in terms of practice and characteristics. Compared with tax incentives, the additional deduction system for Individual Income Tax disaster deduction is more conducive to realizing taxation legalism and principle of taxation according to ability, and the finance can also bear its costs. China can refer to the experience of the US and Japanese tax laws, take the deduction according to facts and the taxpayer’s bearing of declaring obligation as the principle, outline the four system elements of definition of disaster, disaster loss range, tax calculation and deduction time, tax declaration and review. Then, add a special chapter in the “Interim Measures for Special Additional Deductions for Individual Income Tax”.