日本育儿税收支持政策的制度设计及对中国的启示  

Childcare Subsidy and Taxation Exemption in Japan and Implications for China

作　　者：李清如[1] LI Qing-ru(Institute of Japanese Studies,Chinese Academy of Social Sciences,Beijing 100007,China)

机构地区：[1]中国社会科学院日本研究所,北京100007

出　　处：《妇女研究论丛》2023年第2期39-51,共13页Journal of Chinese Women＇s Studies

摘　　要：优化生育政策、改善人口结构是中国当前亟需解决的重要课题,也是推动经济社会高质量发展的题中之义。日本面临少子化问题的时间更早、程度更严重。为此,日本政府多手段并用构建育儿支持政策体系,税收政策是其中的重要内容。日本育儿税收支持政策采取各税种相互配合、与社保通盘考虑的方式,以适应人口结构变化的趋势,强化税收在调节社会收入分配中的功能,促进财政和社会保障制度的可持续性,同时,从家庭整体角度出发,减轻家庭经济负担,促进女性就业与育儿平衡发展。日本育儿税收支持政策的设计特点与经验,可为中国提供一定的借鉴。税收政策可以与其他政策相协调,共同构建育儿支持政策体系,营造育儿友好的社会氛围,创造就业和育儿可以兼顾的工作环境,促进社会和谐健康发展。Optimizing the policy on fertility and improving the population structure are an important issue in promoting high-quality economic and social development that China needs to address.Japan faced the problem of fewer children earlier and more seriously than China.In order to deal with this problem,the Japanese government has adopted a series of means to build up a policy regime on childcare support,of which taxation policy is an important part.The policy on taxation exemption for childcare in Japan is built on the coordination of various taxes and a consideration of overall social security programs to accommodate demographic changes.This coordination reinforces income redistribution through taxation while being mindful of the sustainability of government financial and social security systems.At the same time,from the perspective of the family as a whole,taxation exemption policy also reduces the economic burden of the family,and promotes balanced development of female employment and childcare.The design and experience of Japan's childcare subsidy and taxation exemption policy can provide some reference for China.Taxation policy can coordinate with other policies to jointly build a childcare support policy system,create a social atmosphere friendly to childcare and an environment that is favorable to balancing work and child rearing,and promoting harmonious and healthy social development.

关 键 词：日本 少子化 税收政策 个人所得税 社会保障 

分 类 号：F813.13[经济管理—财政学] C924.313[社会学—人口学]