生育权的个人所得税法保障——理论逻辑与制度优化  

Individual Income Tax Law Protection of Reproductive Right——Theoretical Logic and System Optimization

作　　者：刘剑文 刘静[3] Liu Jianwen;Liu Jing

机构地区：[1]辽宁大学 [2]北京大学法学院 [3]辽宁大学法学院,沈阳110136

出　　处：《广东社会科学》2023年第3期235-245,I0004,共12页Social Sciences in Guangdong

摘　　要：生育权兼具自然权与法定权的双重属性,国家对其负有法定保障义务。现行税法中,个人所得税法最能体现征税权与生育权的张力。理论上,生育权保障与个人所得税法的价值目标、量能课税原则以及激励功能具有高度契合性。同时,个人所得税法保障生育权应保持必要限度。制度上,现行个人所得税法的税收利益减让机制存在不足,难以满足生育权保障的现实需要。对此,基于法治理念,可以实行二元可选择的课税单位模式、建立费用扣除标准动态调整机制、增强专项附加扣除的差异性与精细化、以需求为导向设置特定税收优惠,为生育权的实现提供坚实保障。Reproductive right has the dual attributes of natural right and legal right,and the state has the legal obligation to protect it.In the current tax law,the individual income tax law can best reflect the tension be⁃tween the taxation power and the reproductive right.Theoretically,the protection of reproductive right is highly consistent with the value objectives,the ability⁃to⁃pay principle and the incentive function of the in⁃dividual income tax law.At the same time,the individual income tax law should maintain the necessary limit to protect reproductive right.Systematically,the tax benefit concession mechanism of the current in⁃dividual income tax law is insufficient to meet the practical needs of the protection of reproductive right.In this regard,based on the concept of the rule of law,we can implement the dual alternative tax unit model,establish a dynamic adjustment mechanism for the expense deduction standard,enhance the difference and refinement of special additional deductions,and set specific tax preferences based on demand,so as to provide a solid guarantee for the realization of reproductive right.

关 键 词：生育权 个人所得税法 征税权限制 量能课税 税收利益减让 税法激励功能 

分 类 号：D922.222[政治法律—经济法学]