人口与经济Issue(3)：15-25,11.DOI:10.3969/j.issn.1000-4149.2025.03.002
激励生育税收政策的反思与完善
Rethinking and Improving Tax Policies to Incentivize Childbearing:A Female Subjective Perspective
摘要
Abstract
The persistently low fertility rate during the current demographic transition in China reflects the conflict between the cost of childbearing and individual development in the process of modernization.Among them,women of childbearing age,who are the main bearers of childbearing,have to face the interference of multidimensional factors such as career development,health risks and social identity,which is undoubtedly a typical representative of this conflict.Tax policy,as an important tool of national macro-control,is assuming an unprecedented mission in the population development strategy,which can both support fertility and defuse part of the fertility risk.However,the focus of the current tax policy on fertility support still remains in superficial areas such as special deduction for children's education,emphasizing the promotion function of tax policy in"fast childbirth"and lacking attention to"high-quality childbirth",and in particular failing to truly and effectively touch the women as a key factor in the development of the population.In particular,it fails to truly and effectively address the hidden costs borne by women,an important subject of childbearing,in the process of childbearing.Such policy design flaws have also led to a structural imbalance in the maternity tax policy support system,resulting in the triple dilemma of insufficient incentives for childbearing at the front end of the policy,a lack of health protection during the childbearing cycle,and obstacles to career development during the entire cycle.In view of this,the mechanism for sharing the costs of childbearing should be restructured to include the costs of marriage contraction,health loss and career trauma in the scope of tax regulation,so as to truly transform tax policy from a single economic regulatory tool into an institutional device that protects reproductive rights and interests,promotes gender equality and enhances women's willingness to give birth.关键词
生育/女性/税收激励/健康保障/就业支持Key words
childbearing/women/tax incentives/health security/employment support分类
社会科学引用本文复制引用
马菊花..激励生育税收政策的反思与完善[J].人口与经济,2025,(3):15-25,11.基金项目
国家社会科学基金重点项目"地方政府专项债券的财政逻辑与法律规制研究"(21AFX007) （21AFX007）
教育部人文社会科学基金青年项目"精准调节收入分配导向下个人所得税法与社会保障法融贯研究"(21YJC820009). （21YJC820009）
