3岁以下婴幼儿照护专项附加扣除政策优化:比较与建议  

Optimization of Special Additional Deductions for Taking Care of Children under Age 3:Comparison and Reform Proposal

作　　者：马珺[1] 许艺煊 MA Jun;XU Yixuan(National Academy of Economic Strategy,CASS,100006)

机构地区：[1]中国社会科学院财经战略研究院,北京市号1000066

出　　处：《财经智库》2025年第1期82-101,154,155,共22页Financial Minds

基　　金：中国社会科学院数据库专项资助项目“中国财税思想与税收基础数据库”(2024SJK010);中国社会科学院智库基础研究课题“政府收入体系现代化研究”(ZKJC240906);中国社会科学院创新工程A类项目“现代财税体制建设与中国式现代化”(2023CJYA02)。

摘　　要：为落实党的二十届三中全会精神,2024年10月19日国务院办公厅印发通知,要求“落实好3岁以下婴幼儿照护、子女教育个人所得税专项附加扣除政策”“加大个人所得税抵扣力度”。理论上可以采取两种方式:一是提高现行税前专项附加扣除额,二是改为实行税收抵免。本文的模拟测算结果表明:现行的税前扣除政策既未能体现公平性,也难以发挥生育激励作用。若在此基础上进一步提高扣除额,只会放大该做法的制度缺陷。对标个人所得税改革和建立现代税制的长期目标,权衡现行方案及其变体与可退税税收抵免方案的利弊,建议取消现行个税制度下的3岁以下婴幼儿照护税前专项附加扣除,实行可退税的税收抵免。本文的比较分析还可扩展到对现行其他专项附加扣除政策的全面审视,以推进个人所得税制度优化的研究。Following the Third Plenary Session of the 20th Central Committee of the Communist Party of China,the General Office of the State Council issued a circular on October 19,2024,emphasizing the need to fully implement special additional deductions in personal income tax(PIT)for taking care of children under age 3 and children's education and to increase the deduction for PIT.This paper explores two theoretical approaches to achieving this goal:increasing the current special additional deduction amount or transitioning a tax credit system.Using data from the China Statistical Yearbook(2024),the study conducts simulations and calculations to evaluate both approaches.The results indicate that the current special additional deduction is neither equitable nor effective in incentivizing fertility.Increasing the deduction amount on this basis would only exacerbate the institutional flaws of the existing system.Aligning with the long-term goals of PIT reform and the establishment of a modern tax system,this paper evaluates the current scheme,its variations,and the option of a refundable tax credit.It concludes by recommending the abolition of the current special additional deduction for taking care of children under age 3 and the adoption of a refundable tax credit.The comparative analysis presented in this paper can also be extended to a comprehensive review of other existing special additional deduction policies,contributing to research on the optimization of the PIT system.

关 键 词：个人所得税 生育支持政策 税前扣除 税收抵免 

分 类 号：F812.42[经济管理—财政学]