中國已經公布了個人所得稅制度的重大改革措施。改革的主要內容包括將個人的主要所得項目納入綜合征稅范圍、完善個人所得稅費用扣除模式、優化調整個人所得稅稅率結構等。納稅人可以享受六項專項附加扣除（deduction）——兒童教育、繼續教育、嚴重疾病的健康治療、房屋貸款利息、租金和老年人護理。這意味著個人納稅人的凈實得工資和可支配收入（disposable income）將增加。分析師預計此舉將減輕納稅人的負擔，促進消費，穩定經濟增長。
China has released major reform measures of its individual income tax system. The main contents of the reform include bringing the main income items into the comprehensive tax range, improving the individual income tax expense deduction mode, optimizing and adjusting the structure of individual income tax rate, etc. Taxpayers’ spending in six areas can enjoy deductions—children’s education, continuing education, health treatment for serious illnesses, home loan interest, rent and senior care. This means that individual taxpayers’ take-home pay and disposable incomes will increase. Analysts expect the move will ease the burden on taxpayers, boost consumption and stabilize economic growth.
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