低生育率危机下个人所得税生育成本扣除增项:逻辑、挑战与应对  

The Increase in the Personal Income Tax Fertility Cost Deduction under the Low Fertility Crisis:Logic,Challenges and Responses

作　　者：孟庆涛 胡旭 MENG Qing-tao;HU Xu(Human Rights Institute-School,Southwest University of Political Science and Law,Chongqing 401120,China)

机构地区：[1]西南政法大学人权研究院,重庆401120

出　　处：《税务与经济》2025年第2期14-20,共7页Taxation and Economy

基　　金：教育部国家人权教育与培训基地重大项目(22JJD820039);重庆市社会科学规划英才计划项目(2024YC037)。

摘　　要：近年来,生育率的持续走低为我国经济社会发展带来难以估量的隐患,究其原因在于生育成本的持续攀升。个人所得税生育成本扣除制度与家庭税负存在直接联系,增加其项目能够存留经济空间、共担生育成本、扩充发展场域并保障预期利益,契合了福利保障、税收公平、税收效率、税收法定的精神。当前,个人所得税生育成本扣除增项在立法、实体、程序维度均面临挑战,我国应调适个人所得税生育成本扣除增项法律规则并加强法律评估,调整其主体、范围、标准与灵活度,简化纳税申报程序并畅通征纳信息交流渠道,从而降低生育家庭税负,扩展育儿经济空间,破解低生育率危机。In recent years,the continued decline in fertility rates has brought immeasurable hidden dangers to China′s economic and social development.The root cause is the continued increase in the cost of childbirth.The personal income tax childbirth cost deduction system is directly related to the family tax burden.Increasing its items can preserve economic space,share childbirth costs,expand development areas and safeguard expected benefits.It is in line with the spirit of welfare security,tax fairness,tax efficiency and tax legality.Currently,the additional items on childbirth cost deductions in personal income tax face challenges in terms of legislation,entity,and tax collection and management.In this regard,the country should adjust the legal rules on the additional deduction of childbirth costs for personal income tax,strengthen legal assessment,adjust its subjects,scope,standards and flexibility,simplify the tax filing procedures and smooth the channels for information exchange between tax collection and payment,so as to reduce the tax burden on families with children,expand the economic space for raising children,and promote the resolution of the low fertility crisis.

关 键 词：低生育率危机 个人所得税 生育成本扣除 福利保障 

分 类 号：F810.42[经济管理—财政学]