个人所得税法支持家庭生育的理论逻辑与体系重构  

Theoretical Logic and System Restructuring of Personal Income Tax Law Supporting Family Birth

作　　者：冯铁拴 Feng Tieshuan

机构地区：[1]武汉工程大学,湖北武汉430205

出　　处：《南京社会科学》2023年第3期64-75,共12页Nanjing Journal of Social Sciences

基　　金：教育部人文社会科学青年基金项目“精准调节收入分配导向下个人所得税法与社会保障法融贯研究”(21YJC820009);湖北省教育厅高等学校哲学社会科学一般项目“促进适度生育目标下个人所得税法与社会保障法一体化研究”(21Y080)的阶段性成果。

摘　　要：个人所得税法支持家庭生育主要有三种路径,即通过养育支出税前扣除保障育儿家庭生存基础,通过养育支出税额抵免分担家庭生育成本,通过生育津贴税收优惠奖励家庭生育行为。审视我国现行税制,个人所得税法支持家庭生育还存在生育观念转型冲突阻滞家庭养育成本充分扣除、生育津贴属性认知局限限缩生育津贴免税优惠适用空间、税法与社会法各自为政弱化生育税制公平分配功能等问题。为了使我国个人所得税法更好发挥其支持家庭生育的机能,还需增设抚养子女专项附加扣除并相应调整基本减除费用标准,拓宽生育津贴免税政策适用范围,探索引入养育支出可退还税额抵免制度。There are three main ways for the personal income tax law to play the role of maternity protection,namely,to ensure the survival of the family through the pre-tax deduction of parenting expenditures,to share the family’s reproductive costs through the tax credit of parenting expenditures,and to reward the family’s reproductive behavior through the tax incentives of maternity allowances.Looking at the current tax system,the personal income tax law still has the following problems in maternity security:the conflict of fertility concept transformation hinders the full deduction of family care costs;the cognitive limitations of the nature of maternity allowances limit the application space of maternity allowance tax exemptions;tax laws and social laws are separate to weaken maternity guarantee the fair distribution function of the tax system.In order to make our country’s individual income tax law better play its maternity security function,it is necessary to add special additional deductions for child-rearing and adjust the basic deduction standard,broaden the scope of application of the tax-exemption policy for maternity allowances,and introduce a refundable tax credit system for parenting expenditures.

关 键 词：生育支持 个人所得税 养育支出 税前扣除 税额抵免 

分 类 号：DF43[政治法律—经济法学]