Abstract
In the current situation of the increasing population aging problem, the ordinary working class, especially the only child, is under great pressure to support them. The individual income tax reform aims to reduce the heterogeneity of taxpayers by adding two special additional deductions, namely, medical treatment for serious diseases and supporting the elderly. This paper will be based on the existing special additional deductions in China and supporting the elderly, introduce the relevant policies of other countries in the world, comparative analysis, "take the essence, discard the dross" from the experience and practices that China can learn from.
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