发达国家现代家庭补贴与税收减免的政策法律

Policies and Laws of Modern Family Allowance and Tax Relief in Developed Countries

发达国家从福利国家走向家庭福利的发展演进脉络,主要体现在现代家庭补贴制度和税收减免制度的建立与完善。家庭补贴是指政府为有子女的家庭提供的现金转移和各种社会服务,家庭的税收优惠政策主要包括税收减免与税收补贴两个方面。这些问题的系统归纳与比较,对于我国家庭福利政策的建立具有较强的启示和借鉴意义。

The evolution of developed countries from welfare state to family welfare is mainly reflected in the establishment and perfection of modern family allowance system and tax relief system. Family subsidy refers to the cash transfer and various social services provided by the government for families with children. The preferential tax policies for families include two aspects： tax relief and tax subsidies.The systematic induction and comparison of these problems have strong enlightenment and reference significance for the establishment of family welfare policy in China.