养老支出 expenditures on caring for the elderly

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The draft amendment to the individual income tax law, which was submitted for a second reading at the National People's Congress Standing Committee on Monday, adds special additional deduction for expenditures on caring for the elderly, children's education, continuing education, treatment for serious diseases, as well as housing loan interest and rent.
27日，个人所得税法修正案草案提交全国人大常委会二次审议。草案将赡养老人、子女教育、继续教育、大病医疗、住房贷款利息和住房租金的支出纳入专项附加扣除。

27日在北京召开的十三届全国人大常委会第五次会议对个人所得税法(individual income tax law)修正案草案进行二次审议。二审稿中未对起征点进行修改，维持了一审稿中个税起征点(threshold for personal income tax exemption)调至每年6万元，即每月5000元不变。此外，个税法二审稿也维持了45%的最高档税率(tax rate)。

作为一大亮点，个税法二审稿把赡养老人的支出(expenses for elderly care)纳入到专项附加扣除(special additional deduction)范围，加上此前的子女教育(children's education)支出、继续教育(continuing education)支出、大病医疗(treatment for serious diseases)支出、住房贷款利息和住房租金，共5项专项附加扣除。

个税法二审稿还规定，劳务报酬所得(remuneration for personal services)、稿酬所得(authors' remuneration)、特许权使用费(royalties)所得以收入减除20%的费用后的余额为收入额，其中，稿酬所得的收入额再减按70%计算。二审稿明确了公益慈善事业(philanthropy)捐赠扣除标准，规定个人将其所得对公益慈善事业进行捐赠，捐赠额未超过应纳税所得额(taxable income)30%的部分，可以从其应纳税所得额中扣除(deduction)。

[相关词汇]
增值税 value-added tax 
企业所得税 enterprise income tax
免税 tax exemption
减税 tax reduction, tax cut
收入分配 distribution of income
避税地 tax haven