个人所得税具有调节收入分配，促进社会公平的重要意义和作用。自2018年以来，个人所得税专项附加扣除制度的推广实施在减税问题上取得了不错的成效，但仍存有更进一步完善的空间。本论文旨在对不同国家实施的个人所得税专项附加扣除政策进行比较和分析。首先，论文介绍了个人所得税专项附加扣除的概念和背景，阐述了其在减轻纳税人税负、促进社会公平等方面的作用。然后，论文系统地比较了中国、法国、美国等国家的个人所得税专项附加扣除政策，包括扣除项目、扣除标准、扣除主体等方面的异同点。接着，论文对不同国家的政策实施效果进行评估和分析。最后，论文总结了各国个人所得税专项附加扣除政策的特点和启示，对比分析我国个人所得税专项附加制度存在的问题，从其他国家（地区）的实践中得到启示，探究我国个人所得税可能带来的实际经济效应，从而为我国提供有现实意义的政策建议，支持个税专项扣除制度的持续改革。

Personal income taxation plays a crucial role in managing income distribution and fostering societal fairness. Although the promotion and execution of the personalized income tax special additional deduction system have yielded favorable outcomes in tax alleviation since 2018, there remains scope for further enhancement. The objective of this study is to scrutinize and juxtapose the execution of specialized additional deduction protocols for personal income taxes across diverse nations. Initially, the paper delineates the notion and historical context of specialized additional deductions for personal income taxation, expounding on its function in easing the taxpayer's burden and advancing social equity. Subsequently, a methodical comparison of the specialized additional deduction policies for personal income tax in China, France, the United States, and other nations is undertaken, highlighting both the congruencies and disparities in deduction criteria, benchmarks, and beneficiaries. Following this, the paper assesses and dissects the execution outcomes of these policies in different jurisdictions. Lastly, it delineates the attributes and repercussions of specialized additional deduction policies for personal income taxation across various nations, contrasts and scrutinizes the challenges prevailing in China's framework, derives insights from the practices of other nations (regions), delves into the tangible economic impacts potentially generated by China's personal income tax, and furnishes more pragmatic policy recommendations to enhance the specialized additional deduction system for personal income tax in the subsequent phase.

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