婚姻家庭视角下的税负认知与税改期待——“税收政策对婚姻家庭的影响”调查与分析  

Cognition of Tax Burden and Expectation of Tax Reform from Marriage and Family Perspective——Research and Analysis of Tax Policy's Influence upon Marriage and Family

作　　者：邓丽[1] 

机构地区：[1]中国社会科学院法学研究所

出　　处：《中华女子学院学报》2017年第4期11-22,共12页Journal of China Women＇s University

基　　金：中国法学会2012年重点课题"公共政策对婚姻行为与婚姻关系的影响研究"的成果;项目批准号:GLS(2012)B27

摘　　要：我国税收政策历来缺乏婚姻家庭视角、忽视婚姻家庭效应,以致某些调控性的税收举措给婚姻家庭带来始料未及的负面效应。对山东、山西、河南和北京四个地区1000余名受访者接受的问卷调查,真切反映出受访者对于家庭日常收入与支出、家庭财产持有与流转所涉税负的认知、应对以及期待,为确实了解和精准把握婚姻家庭成员对于当前税收负担的认知以及对于新一轮税收改革的期待提供了宝贵的统计分析数据,对于我们认识税收政策与婚姻家庭的关系、推动税收改革并践行家庭发展观具有重要的参考意义。The tax policy in China lacks perspectives of marriage and family and neglects the effects of marriage and family, leading to negative results caused by some regulatory tax policies and measures. According to the questionnaires among more than 1000 surveyed people in Shandong, Shanxi, Henan provinces and Beijing, it is found that the cognition of, countermeasures by and expectation on taxes over daily income and expenses as well as family property of the surveyed people is of great value to deeply understand family members＇ thinking about current tax burden, their expectation upon the new round of tax reform, the relations between tax policy and marriage and family,as well as the need to promote tax reform with the outlook of family development.

关 键 词：婚姻家庭 税收政策 税负认知 税改期待 

分 类 号：D923.9[政治法律—民商法学]