构建生育友好型税收政策体系的比较研究

A Comparative Study on Constructing a Fertility-friendly Tax System

税收作为调节收入分配的政策手段,可以通过多税种的配合使用显著降低家庭的育儿成本。从我国目前的税收体系看,个人所得税、增值税、房地产税以及企业所得税等税种都在家庭养育成本的补偿方面发挥着一定的作用,但是生育友好型税收体系尚未形成,对生育促进的效果并不显著。为此,借鉴部分国家促进生育税收政策的经验,结合我国的现实国情,可考虑将家庭作为课税单位纳入税收体系的建构之中,分别对个人所得税、增值税、房产税等税种予以优化完善,以期有效降低家庭的育儿成本,推动性别平等,提高家庭生育意愿,促进我国人口长期均衡发展。

As a policy tool to adjust income distribution,taxation can significantly reduce the cost of child rearing for families through the use of multiple taxes.From the perspective of China's current tax system,individual income tax,VAT,real estate tax and enterprise income tax play a certain role in the compensation of family parenting costs,but a fertility-friendly tax system has not yet been formed and its effect on fertility promotion is not significant.Therefore,by drawing on the experience of selected countries'fertility promotion tax policies and taking into account the real situation of China,we should consider incorporating the family as a tax unit into the construction of tax system,and improve the individual income tax,VAT and real estate tax in order to effectively reduce the childcare cost of families,promote gender equality,improve family's willingness to have children,and promote the long-term balanced development of China's population.