加快构建中国生育支持政策体系:基于现有实践与文献的思考  

Accelerating the Construction of China’s Fertility-supporting Policy System: Reflections Based on Existing Practice and Literature

作　　者：马珺[1] MA Jun

机构地区：[1]中国社会科学院财经战略研究院

出　　处：《国际税收》2022年第4期3-11,共9页International Taxation In China

摘　　要：由于人口增长率持续走低,欧美发达国家、东亚国家和地区等早在若干年前就已经尝试推出各种鼓励生育的政策手段,试图扭转或延缓这一趋势。对其相关政策及实施效果的考察表明,现代社会生育支持政策的演进过程,贯穿着性别公平理念的凸显和对生育社会价值的承认。汲取其他国家的经验及教训,中国要尽快构建符合本国国情且行之有效的生育支持政策体系,并且在很大程度上需要一场观念的革新,需要在家庭、性别和工作观念等方面作出意义深远的改变。As the population growth rate has been declining, developed countries in Europe and America, and East Asian countries and regions have tried various policy measures in order to reverse or slow down the trend. Investigation of the implementation effects of these policies shows that the evolution of the modern fertility-supporting policy runs through the highlighting of gender equality concept and the recognition of the social value of fertility. Learning from the experience and lessons of other countries, it is necessary for China to construct an effective policy system of fertility support in line with China’s national conditions as soon as possible, which to a large extent requires a conceptual innovation, including profound changes in family, gender and work concepts.

关 键 词：生育支持政策体系 财税政策 性别公平 生育的社会价值 

分 类 号：F812.42[经济管理—财政学]