Research On Fiscal And Tax Policies To Support Fertility

The family planning work in the 1970 s effectively controlled the high birth rate in China and made it decline steadily,but in recent years,China’s population development gradually emerged;the data shows that in 2022,negative population growth.Therefore,China’s population problem has changed from the development pressure brought by the high fertility rate to the low fertility rate,such as labor shortage,social aging and increasing pension burden."Open fertility" has also become one of the hot topics in recent years.The country has made major adjustments to the population policy,but with little effect.The fundamental reason is the low fertility desire caused by the high cost of fertility.Fiscal and tax policies are an important means for the state to achieve specific economic or social goals by using macro-control,and they play an important role in guiding residents’ behavior.Fiscal and tax incentive policies can reduce the cost of family fertility,boost the fertility willingness by reducing the relative price of children,or increasing the family disposable income,and effectively solve the problem of low fertility rate by correcting the positive externalities of fertility.In the existing research,few scholars use the equivalent scale model to measure the cost of family birth,and more scholars use the number of children to investigate the cost of family birth.Compared with the existing literature,this paper has innovated in the research method and research perspective.Based on the development of relatively mature Engel and Rothbarth equivalent scale models,in this paper,the influence of fertility structure is included in the scope of investigation,and the family fertility cost is calculated.This paper is based on the family fertility theory,public product theory and rational choice theory,using literature analysis,statistical analysis and empirical analysis,from the theory and experience and family cost,and foreign advanced experience,discusses the family fertility cost and the existing fertility support fiscal and taxation policy in China,in order to continue to issue more powerful fertility support tax incentive policy to provide some reference.The overall framework and main contents are as follows: The first part of the introduction expounds the research background,research significance,research ideas and research methods,And make a review of the existing relevant studies at home and abroad;The second part analyzes the supporting role of fiscal and tax incentive policies on fertility from the theoretical level;The third part is the reality investigation,Introduce the general situation of China’s relevant fiscal and tax incentive policies,calculate the birth cost of families and the due amount of subsidies,Based on this analysis of the problems existing in the current policy;The fourth part is to review the relatively mature institutional experience of France,Summarize the enlightenment that it brings to our country;The fifth part combines the practical investigation with the experience reference,Put forward suggestions on system optimization suitable for China’s national conditions.The practical investigation shows that Chinese families are faced with high and differentiated cost costs,and the marginal cost costs is increasing with the increase of children,so there is no "scale economy" phenomenon of childbearing.China’s existing policies have a narrow coverage,insufficient sharing intensity and a relatively single standard,which can not be well close to the family reality,so as to effectively share the economic pressure brought by family fertility.Based on the relevant experience of French maternity holiday guarantee,maternity allowance and special deduction of personal income tax,this paper proposes to improve the policy efficiency: first,strengthening the support,expanding the coverage,such as extending the duration of maternity allowance,extending the coverage of maternity subsidy,and increasing the tax categories covered by tax incentives;second,optimizing the policy standard,improving the policy effect,such as improving the standard of birth subsidy distribution,adjusting the mechanism of individual income tax collection,and implementing the differentiated special deduction standard.