论文部分内容阅读
2016年,为适应人口与经济社会发展的新形势、新要求,我国全面推广执行二孩政策,这对于我国经济社会的发展和继续释放人口红利都起到了至关重要的作用。但二孩政策执行后,我国现行税收制度,尤其是个人所得税制度,严重影响适龄夫妻的生育积极性,致使二孩政策的政策实施效果相对低下。本项目基于我国二孩政策反应不显着现状,试图从理论上解决二孩政策与税收优惠政策的路径衔接问题,并由此提出有关二孩政策执行效果的政策建议。
In 2016, in order to adapt to the new situation and new requirements of population and economic and social development, our country comprehensively promoted the implementation of the “Two-child” policy. This played a crucial role in the economic and social development of our country and the continued release of the demographic dividend. However, after the implementation of the second child policy, the current taxation system in our country, especially the personal income tax system, has a serious impact on the fertility of couples of the same age. As a result, the policy of implementing the second child policy is relatively ineffective. Based on the insignificant response to the second child policy in our country, this project attempts to theoretically solve the problem of convergence of the second child policy and the preferential tax policy, and proposes the policy recommendations on the effect of the second child policy.