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《Fiscal Science》 2018-12
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International Comparison and Reference on Education Deduction System of Individual Income Tax

Zhang Kaidi;  
This paper introduces the education deduction system for individual income tax in Canada, Germany,Australia and other two countries. And summarizes the coverage and tax-design of this special deduction system in these countries. Through the comparison on the special deduction system for individual income tax on education in different countries, this paper puts forward some suggestions for the scope and tax-design on education deduction system in China's individual income tax.
【CateGory Index】: F812.42
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