Research On The Optimization Of Tax Policy To Promote Family Fertility Under The New Fertility Policy

There are two things that a person cannot escape in his lifetime: one is death,and the other is taxation.Taxation has a certain regulatory effect on the behavior of citizens.The state can adjust citizens’ tax burdens and guide them to conduct behaviors that conform to the country’s macro policies.Therefore,optimizing tax policies can affect family fertility decisions to a certain extent.It has a positive effect on family fertility.In recent years,China has introduced new family planning policies(ie,"comprehensive two-child" and "comprehensive three-child" policies)to encourage families to have more children.Tax policies have been adjusted to some extent along with the adjustment of the family planning policy.China has set up tax reduction and exemption clauses related to childbirth or children in a number of taxes such as personal income tax,value-added tax,and corporate income tax,but the clauses are narrower and less powerful.After the "comprehensive two-child" and "comprehensive three-child" policies were promulgated,Chinese newly-added tax preferential policies are only special additional deductions for personal income tax.The lack of relevant taxation supporting measures has led to insufficient taxation policy support for promoting family fertility,and Chinese taxation policy is in urgent need of adjustment.In this context,this article conducts research on the tax policy of promoting family fertility under the new fertility policy from four aspects: introduction,theoretical analysis,status analysis and optimization suggestions.This article focuses on qualitative analysis,supplemented by quantitative analysis.It analyzes the current tax policy problems in my country from the perspectives of birth,nurturing,and nurturing,and clarifies that my country’s current support for women and their families in terms of childbearing is relatively weak.Some women are caught in the dilemma between fertility and career development,and the cost of childbirth is relatively high;in terms of parenting,there is a lack of preferential tax policies that specifically address the universal and prominent problems faced in the process of raising children,and it is difficult to boost the fertility rate;in terms of education The unreasonable setting of the original tax preferential policies and the lack of preferential tax policies in some areas have caused relatively low tax support for parent education.Aiming at the irrationality of my country’s existing tax policies,this article explains the causes of the problems from the following three aspects: the follow-up impact of the one-child policy,the limitation of previous tax collection and management levels,and the failure to grasp the conceptual changes of contemporary youth in the formulation of tax policies.On this basis,corresponding optimization suggestions are put forward for the problem.This article proposes to strengthen the scope and intensity of tax incentives for childbirth,nurturing and parenting under the new childbirth policy,guarantee equal employment for both sexes,reduce the obstacles of childbirth to women’s career development,strengthen support for postpartum women’s physical recovery,and reduce Families are currently facing universal and prominent problems in raising and educating their children,forming an all-round tax support system for childbirth,raising and upbringing,and promoting family fertility.