论企税加计扣除政策在促进生育中的运用

On the Application of the Corporate Income Tax Super-Deduction Policy in Promoting Fertility

面对日趋严重的人口老龄化和低生育率问题,近十余年来我国在政策上逐步放开生育,同时也需要在财政、税收、教育、医疗等诸多方面多管齐下鼓励生育。在税收中的企业所得税方面,笔者认为我国可以采取加计扣除企业支付给职工在妊娠期和哺乳期的工资的税收优惠方式减小企业的负担,以鼓励企业更好地接纳有生育计划的应聘者或者在职职工,减少生育者在此方面的顾虑,最终达到提高生育率的效果。

In the face of the increasingly serious problem of population aging and low fertility rate, China has gradually liberalized fertility in policies in the past ten years, and at the same time, it is also necessary to encourage fertility in many aspects such as finance, taxation, education, and medical care. In terms of enterprise income tax in taxation, the author believes that China can reduce the burden of enterprises by super-deducting the wages paid by enterprises to employees during pregnancy and lactation, so as to encourage enterprises to better accept applicants with birth plans or employees, reduce the concerns of birthers in this regard, and ultimately achieve the effect of increasing the fertility rate.