家庭生育责任的税法调节:兼评我国《个人所得税法》的改革、不足与完善  

Tax Law Adjustment of the Family Fertility Responsibility:Comments on the Reform,Deficiency and Perfection of China’s Individual Income Tax Law

作　　者：王婷婷 Wang Tingting

机构地区：[1]西南政法大学经济法学院 [2]中国财税法治研究院

出　　处：《私法》2020年第2期-,共22页Private Law Review

基　　金：中国法学会部级法学研究课题“家庭视阈下的税制改革问题研究”(CLS[2016]D90)

摘　　要：在全面二孩政策加紧实施、家庭生育成本不断增加的背景下,政府如何借助税收手段分担儿童生育责任成为一项重要的社会议题。国家之所以需要在家庭自治的基础上借由个人所得税分担家庭生育责任,其理论机理内生于保障纳税人生育能力的基本财产、公平切分育儿责任、有效化解育儿风险。新《个人所得税法》的改革从课征模式的调整、标准扣除额度的提升、专项附加扣除的增设等方面对家庭生育责任进行"减压",这一积极的干预路径体现了对家庭责任的关照,也与税法的实质公平诉求相契合。但现行立法仍然存在课税单位的个体化、标准扣除额度的静态化、费用扣除机制的粗略化、税收优惠的不完善等制度缺憾,难以担当降低家庭育儿经济负担、提高家庭生育积极性的重任。为此,有必要以推进生育友好型社会建设为目标,通过优化课税模式、推动可供选择的家庭申报制度,优化费用扣除标准、设置专门的儿童基础扣除事项,完善专项附加扣除制度、加大个人所得税的税收优惠力度等方式确保家庭生育责任的有效分担,实现家庭生育责任的税法保障,为建构生育友好型社会的理想图景提供制度支持。Under the background of the accelerated implementation of the universal two-child policy and the increasing cost of family bearing,how to share the responsibility of bearing children by means of taxation has become an important social issue.On the basis of family autonomy,the state needs to share the family fertility responsibility with individual income tax,which is based on the basic property of the taxpayer’s fertility ability,the fair division of the responsibility of child-rearing,and the effective solution of child-rearing risks.The reform of the personal income tax law takes measures from the adjustment of tax collection mode,the increase of standard deduction amount and the addition of special additional deduction to relieve family responsibility,which is a positive intervention path in response to family responsibility and also conforms to the essence of the fair demand of the tax law.However,the current legislation still has some defects such as the individualization of tax units,the static deduction of standard amount,the rough deduction of expense mechanism and the imperfection of tax preferences,which makes it difficult to bear the responsibility of reducing the economic burden of family child-rearing and improving the enthusiasm of family bearing.Therefore,it is necessary to promote family friendly society construction as the goal and we can ensure effective share of the family bears responsibility through the optimization of taxation pattern,promoting the reporting system for family,optimizing the expense deduction standard deduction items,setting up children’s special additional removal and increasing the intensity of the personal income tax incentives and other ways.Then we can promote the protection of family fertility responsibility in tax law and provide institutional support for constructing the ideal picture of a child-friendly society.

关 键 词：全面二孩 生育责任 家庭自治 实质公平 税制改革 

分 类 号：D922.22[政治法律—经济法学]