Research On Fiscal And Tax Policies To Encourage Fertility Under The Background Of Population Aging

Article 27 of the newly revised Population and Family Planning Law clearly states that "the state shall take financial,tax,insurance,education,housing,employment and other supporting measures to reduce the burden of family birth,upbringing and education".As an important part of public policies,fiscal and tax policies play an important role in regulating the economy and promoting social development,and have great potential in dealing with the problems of population aging and fewer children.In recent years,with the aging of the population and the degree of fewer children,the problems arising from various aspects of economic and social succession have produced a great impact on our country.Although some financial and tax support policies have been introduced in China to encourage birth,the effect is not ideal in fact because of the slow implementation speed in various places.This requires us to re-examine and improve the public policy,especially play the role of financial and tax policies to encourage guidance,and actively advocate birth,in order to alleviate the impact of population structure issues,so as to contribute to our population aging and child reduction.Based on this,the article first introduces the related concepts and theoretical basis.Among them,the concepts of population aging,fewer children and population age structure are explained in detail.Then,two theoretical bases related to reproduction are introduced,namely,the cost-utility theory of children and the quantity and quality replacement theory of children.It also analyzes the mechanism of fiscal subsidy,fiscal investment,government purchase and tax preference which are four typical fiscal and tax policy means in promoting fertility.Secondly,the article has illustrated the development and influence of population aging and minority children.In this thesis,the population age structure presents the development status,trend,characteristic and impact on the society of aging and young children.On this basis,it leads to the necessity of encouraging fertility,namely optimizing population structure and relieving social pressure.Third,the article to encourage the birth of the fiscal and tax policy of summary and analysis.From the aspects of fertility,parenting,education and other links,it summarizes the fiscal policies and tax policies adopted to encourage fertility,and lists the specific actions taken by some local cities in taking the lead in implementing the provincial implementation plan.It also finds out the existing problems of the lack of stable income source for the implementation of the current fiscal policy,the uneven distribution of the fiscal policy implemented in each link,the single object of action and the content and form,and the slow implementation of the local policy planning.However,there are some problems in the current tax policy,such as incomplete coverage of individual tax special additional deduction items,the design of existing special additional deduction does not vary from person to person,the lack of other supporting links of the tax policy and the narrow scope of the target of the tax policy.From the second,the article reviews the fiscal and tax policies implemented by Japan,South Korea,France and Russia to encourage fertility.Compared with foreign countries that are facing the impact of childbearing,the problem of childbearing in our country comes later,and the formulation of fiscal and tax policies to encourage childbearing is still in the exploratory stage.Therefore,the four aspects of financial subsidy policy summarized from foreign policies need to cover more than four aspects,and the four aspects of financial subsidy formulation need to give consideration to fairness and efficiency,the setting standard of personal income tax deduction needs to be detailed and the preferential tax way and preferential tax types need to be various,which will provide certain direction for our policy formulation.Finally,the article puts forward some suggestions on improving the fiscal and tax policies to encourage birth.After a comprehensive analysis of the shortcomings of our current policy and the effective experience of some foreign countries,At the end of the thesis,it puts forward some financial and tax policy suggestions to improve the encouragement of birth from seven perspectives: increasing the source of funding support,constructing the financial subsidy system,formulating the financial subsidy standard,implementing the draft policy planning,expanding the scope of investment purchase,perfecting the design of the personal income tax system and expanding the scope of preferential taxes.