人口高质量发展背景下促进积极生育的财税政策研究

On the Fiscal Policies for Promoting Active Fertility under the Background of High-QualityDevelopmentof Population

当前,我国正面临严峻的人口发展挑战,人口老龄化程度加深,人口生育率持续降低,劳动年龄人口比重下降,人力资源供给后劲不足,人口发展难以适应经济社会发展的需要。系统设计和实施一揽子激励政策,是促进人口长期均衡发展的必由之路。立足于我国人口发展现状和挑战,剖析制约我国人口生育的现实因素,并梳理发达国家的相关做法和经验,对于完善我国促进积极生育的财税政策具有重要借鉴作用。鉴于女性职业焦虑、经济负担和儿童照料是影响生育意愿的最主要原因,我国应保障女性劳动权益,给予雇佣企业财税支持;完善个人所得税专项附加扣除制度,加大育儿补贴力度;优化公共服务供给,建立健全托育服务体系。

At present,China is facing serious demographic development challenges.The degree of the aging population and low fertility are deepening.Meanwhile,the share of working-age population is declining,as well as the fertility rate continues to fall.The aforementioned are causing the weak supply of human resources,and the population development cannot adapt to economic development needs.Systematically designing and implementing stimulus package are the necessary means to promote the long-term balanced development of the population.Based on the current situation and challenges of demographic development in China,this paper analyzes the reality factors constraining population growth,and sorts out the relevant practices and experience of developed countries,which may provide important references for improving China's fiscal policies to promote active fertility.Given that women's occupational anxiety,financial burden and childcare are central reasons constraining fertility,Chinese government should safeguard women's labor rights and give fiscal support to enterprises hiring female employees.Furthermore,improving the regime of special additional deductions in personal income tax and increasing the level of subsidies for childcare are important measures to promote fertility.It is also essential to alleviate parenting anxiety by optimizing the supply of public services,as well as establishing a comprehensive system of childcare services.