美国税改法案对老年人照顾者减税支持及启示

doi:10.15936/j.cnki.1008-3758.2023.02.013

东北大学学报（社会科学版） ›› 2023, Vol. 25 ›› Issue (2): 110-118.DOI: 10.15936/j.cnki.1008-3758.2023.02.013

美国税改法案对老年人照顾者减税支持及启示

任际，段思羽

(辽宁大学法学院，辽宁沈阳110036)

发布日期:2023-03-21
通讯作者: 任际
作者简介:任际(1964-)，女，北京人，辽宁大学教授，博士生导师，主要从事财税法、老年法、国际法研究;段思羽(1993-)，女，辽宁沈阳人，辽宁大学博士研究生，主要从事经济法研究。
基金资助:
国家社会科学基金重大资助项目(VKA22009)。

U.S. Tax Reform Act's Support for the Tax Reduction of the Elderly Caregivers and Its Implications

REN Ji， DUAN Siyu

(Law School， Liaoning University， Shenyang 110036， China)

Published:2023-03-21
Contact: -
About author:-
Supported by:
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摘要/Abstract

摘要： 随着美国老龄化加剧，老年人可以选择家庭照顾方式养老，家庭照顾者可为老年人提供护理支持与经济支持。美国联邦税法为老年人家庭照顾提供了具有法律效力的税收减免，这种税收减免仍处于不断调适状态;同时，该税收减免对不同状况的家庭照顾者的补偿不一致，不足以有效维护家庭照顾者的相关利益进而满足社会需求，其匹配程度需进一步提高。我国个人所得税法规定赡养老人附加专项扣除，为老年人家庭照顾者提供了一定程度的税收优惠，但仍需要解决制度不足，这既需要更具体化的措施，也需要借鉴国外经验，优化符合我国国情的课税模式，实现我国“十四五”规划提出的“积极应对老龄化”发展战略。

关键词: 老年人照顾; 家庭亲属补偿; 税收抵免; 减税支持

Abstract: With the increasing aging in the United States， the elderly can choose family care for them， and family caregivers can provide nursing support and economic support for the elderly. The U.S. federal tax law provides legally effective tax relief for family care of the elderly， which is still in a state of constant adjustment. At the same time， the compensation of tax relief for family caregivers in different situations is not consistent， which is not enough to effectively protect the relative interests of family caregivers and meet social needs， and the matching degree needs to be further improved. China's individual income tax law provides additional special deductions for supporting the elderly， which provides a certain degree of tax preference for family caregivers of the elderly， but still fails to solve the deficiencies of the system， which requires more specific measures as well as foreign experience to optimize the taxation model in line with China's actual conditions and to realize the development strategy of “actively responding to aging” proposed in the “14th Five-Year Plan” of China.

Key words: elderly care; compensation for family relatives; tax credit; tax reduction support

中图分类号:

D912.29

任际，段思羽. 美国税改法案对老年人照顾者减税支持及启示[J]. 东北大学学报（社会科学版）, 2023, 25(2): 110-118.

REN Ji， DUAN Siyu. U.S. Tax Reform Act's Support for the Tax Reduction of the Elderly Caregivers and Its Implications[J]. Journal of Northeastern University(Social Science), 2023, 25(2): 110-118.

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美国税改法案对老年人照顾者减税支持及启示

U.S. Tax Reform Act's Support for the Tax Reduction of the Elderly Caregivers and Its Implications

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