促进人口高质量发展的税收政策体系现状、问题及对策

Current Status,Issues,and Solutions of Tax Policy System for Promoting High-Quality Development of Population

立足人口发展新形势,我国已提出实现人口高质量发展的战略目标,而税收是推动人口高质量发展的重要政策工具。在人口高质量发展目标下,税收政策体系包含支持教育、生育、就业、养老这四个方面的税收政策。在梳理相关的税收政策后,可以发现我国促进人口高质量发展的税收政策体系虽然初具框架,在促进人口发展方面发挥了一定的作用,但仍存在许多问题亟待解决,与发达国家存在一定差距,需要借鉴国际经验改革完善。基于此,本文建议坚持新发展理念,从教育、生育、就业、养老四个方面完善促进人口高质量发展的税收政策体系。

In response to evolving population development trends,China has set forth the strategic goal of achieving high-quality development of population.Within this context,taxation plays a pivotal role as a policy tool to drive this process.The framework of tax policy for high-quality development of population encompasses provisions supporting education,childbirth,employment,and elderly care.After a comprehensive examination of relevant tax policies,it becomes evident that while China's tax policy system aimed at this goal has indeed contributed to its progress,it still faces several pressing issues and lags behind more developed nations.Considering those factors,this paper advocates aligning with the principles of the new development philosophy and strengthening the tax policy framework for high-quality development of population,with a particular focus on education,childbirth,employment,and elderly care.