面向家庭发展能力提升的税收政策优化研究

Research on the Optimization of Tax Policies for the Improvement of Family Development Capability

以家庭为单位健全人口发展支持和服务体系,是贯彻落实人口高质量发展战略任务的核心路径。在宏观经济社会变迁与人口少子老龄化的冲击下,家庭的发展能力和功能结构呈现脆弱性和残缺性的特征,亟待公共政策的重视和支持。税收政策作为促进社会资源流动的核心调控手段,具有扩展可行能力、促进蛋糕做大、维系社会团结和增进公平共享的复合功能,也是实现人的全面发展、提升家庭发展能力、促进家庭功能完善的关键政策工具。面向家庭发展能力提升的税收政策体系,需要立足于人口高质量发展的战略背景,增强应对人口老龄化的能力建设、强化对家庭生育养育成本的分担、提升与其他公共政策的联动协同效应、推动税收设计从个体向家庭转变并建立相应的政策评估机制。

Improving the population development support and service system based on the family unit is the core path to implement the strategic task of high-quality population development.Under the impact of macro-economic&social changes and the declining birthrate and aging population,the development capability and functional structure of the family show the characteristics of vulnerability and incompleteness,which need the attention and support of public policy.As the core regulatory means to promote the flow of social resources,tax policies have the composite functions of expanding feasible capabilities,promoting the expansion of the pie,maintaining social solidarity and enhancing fair sharing.They are also key policy tools for achieving well-rounded personal development,enhancing family development capability and promoting family function improvement.Under the background of high-quality population development,the tax policy system for the improvement of family development capability needs to strengthen the capacity building to cope with the aging of the population,strengthen the sharing of family fertility and parenting costs,enhance the linkage and synergy with other public policies,promote the transformation of tax design from individuals to families,and establish corresponding policy evaluation mechanisms.