文档介绍：摘要 2013 年9月4日,财政部部长楼继伟在接受媒体采访时提及个税改革。他表示,对于综合与分类相结合的个税征收方式,纳税覆盖面将会扩大,抵扣因素也扩大,计算相对公平。楼继伟表示,下一步个税改革会将按揭贷款等情况计入抵扣因素,这立即让大众多了一些猜想: “国家这是要鼓励我们买房吗?”税务专家在接受记者采访时否定了这样的想法:“实际操作起来估计会限定一个很小的人群,不会像大家想象的、什么按揭或者什么人的按揭都可以税前抵扣。”意思也就是个税贷款或将纳入个税抵扣。关键词: 个税改革、按揭贷款、相对公平 Abstract In September 4, 2013, finance minister Jiwei Lou mentioned tax reform ina media interview. He said, for bination prehensive and classification of tax collection, tax coverage will expand, offsetting factors also expands, the calculation of relative fair. Jiwei Lou said, the tax reform in the next step will be the mortgage deduction factors included, this immediately made public some conjectures, "countries it is to encourage us to buy a house?" tax experts rejected this idea in an interview, "the actual operation may define a very small population, not as you imagine, any mortgage or anyone mortgage can be the pre tax deduction." It also is the tax credit or will be incorporated into the tax deduction. Key Words : tax reform , mortgage loans , The relative fair 目录一、个人所得税的改革............................................................................................................... 1 (一) 个人所得税存在的问题................................................................................................... 1 (二) 个人所得税的改革方向................................................................................................... 2 二、国外按揭贷款纳入