Research on the Fiscal and Tax Subsidy System of Family Birth in China under the Background of Three Children

Abstract

With the rapid development of China's socialist market economy, the trend of population aging is obvious, the "three children policy" is timely introduced, and the problem of resident fertility has risen to the level of national strategy. In 2021, the state actively implemented the "three-child" policy, which provided institutional guidance for solving the problem of population aging. In this context, how China should give full play to the economic leverage effect of fiscal and tax law, and guide and encourage the masses to respond to the national call to give birth to three children by economic means, is a very meaningful realistic topic. To study the optimization of the "fertility friendly" fiscal and tax subsidy policy, explore the optimization of the population structure, timely solve the practical problems for the stable development of the population, the fiscal and tax subsidy policy provides corresponding positive supporting measures to encourage fertility. It establishes the policy, delay and reverse the trend of low population growth of China, and facilitate the implementation of the "comprehensive three child" policy. Current our country to encourage fertility fiscal subsidy policy lack of stable source of income, encourage family fertility fiscal subsidy policy function object is not extensive, encourage family fertility fiscal subsidy policy each link imbalance, encourage family fertility tax single, personal income tax lack of family declaration unit, can through to encourage birth to provide adequate subsidies support, in the family for the tax collection, the implementation of differentiated tax incentive rules to change the current situation. Therefore, from the perspective of fiscal and tax law, it is of certain practical significance to improve the fertility incentive mechanism to stimulate the recovery of fertility rate.