| 英文摘要 |
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”. |
