| Population problem is an inevitable important problem in the process of our economic and social development.In any period,it is very important to maintain the long-term balanced development of population to promote the sustainable development of our economy and society.In 1970,facing explosive population growth since founding of our country,which caused our country to overpopulation,the population structure unbalanced gradually,in order to solve the population structure unbalance problem,our country to adopt the population control,advocate the family planning policy that a couple can only have one child.The implementation effect of the family planning policy is obvious.The population has been controlled effectively and the population structure tends to be balanced gradually.However,the slowdown of population growth brought about by the family planning policy makes the total fertility rate in the 21 st century continue to decline and the natural population growth rate continue to decline,which in turn makes the aging of the population speed accelerate,the labor force population decreases continuously,and the population structure tends to be unbalanced.In order to solve these problems,China has implemented the "two-child" policy of gradually allowing children,but its implementation effect is not good,and the problem of population imbalance is aggravating.Some scholars say that China’s low fertility rate is cost-constrained,and it is obvious that encouraging family fertility by relaxing the birth policy is not enough to support the goal of long-term balanced population development.Therefore,it is urgent for China to formulate a series of supporting institutional arrangements.Therefore,China began to implement the "three-child" policy,and clearly pointed out that the tax policy and other supporting measures will be adopted to encourage families to have children,in the hope of improving the country’s current population imbalance.At present,most scholars in our country to encourage birth tax policy research focused on personal income tax policy research.Tax policy is one of the important means of national macro-control to achieve specific economic and social goals,and should play its function in encouraging fertility.But in order to better play the tax policy’s role in encouraging birth and to realize the long-term balanced development of our country’s population,the goal can not be limited to only research on the individual income tax related policies,it is also necessary to carry out the corresponding research on other taxes,and then make the tax policy to play the maximum incentive effect on encouraging birth.Therefore,in addition to further improving the current individual income tax policy to encourage birth,this article has also carried on the corresponding research to use other tax categories to encourage birth,and provided some new thinking Angle to our country to further formulate tax policy to encourage birth,which has certain theoretical and practical significance.The article is divided into six parts: the first part is the introduction.The second part defines the related concepts involved in the article,including total fertility rate,birth cost,tax incentives and so on.Referring to several theories that have important influence on family fertility decision-making,including the cost-utility theory,the critical hypothesis theory of fertility inhibition,and based on the above theories expanded the internal and external effects of family fertility and the effects of tax policies to encourage fertility,and the specific analysis of the effects of tax incentives on family fertility decision-making.It shows that it is reasonable to use tax policy to encourage family birth.The third part introduces the necessity of encouraging birth,including the present situation analysis of Chinese birth level and the analysis of negative influence of low birth level.The fourth part introduces the present tax policy of encouraging birth and analyzes its existing problems in combination with the actual situation.The fifth part introduces the foreign tax policies to encourage fertility,chooses several representative countries to encourage fertility tax policies,and obtains some enlightenment from them.The sixth part puts forward some suggestions to our country’s tax policy of encouraging birth according to our actual situation and combined with foreign tax policy enlightenment. |
