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生育保障作为社会保障的一部分,是宪法规定的公民基本权利。国家通过财税手段激励和保障生育政策的落实,也面临正当性、公平性与合理性的考量。我国全面放开二孩之后,如何利用好本土资源以发挥财税法的激励功能,在财政领域需要完善补贴程序、标准、形式和支出责任的制度供给,改变现行补贴政策中各自为政的无序状态;在税收领域需要构建以分类综合所得税制改革为核心的费用扣除制度,规范和清理现行的减免设计。同时,借鉴美国特朗普政府关于生育激励的税改计划和欧美国家的家庭财税激励制度,以进行更好的技术取舍和价值判断,从单一激励和生育激励最终走向多元激励和养育激励,实现财税激励的功能互补和平等保护。
As part of social security, maternity protection is the basic civil rights provided for by the Constitution. The state encourages and guarantees the implementation of the birth policy through means of fiscal and taxation and also faces considerations of legitimacy, fairness and rationality. After China fully liberalizes its second child, how to make good use of local resources to exert the fiscal and taxation incentive function, it is necessary to improve the system of subsidy procedures, standards, forms and expenditure responsibilities in the financial field and change the disorderly status quo in the current subsidy policy. In the field of taxation, it is necessary to set up a system of deducting fees based on the reform of the comprehensive income tax system, and regulate and clean up the current design of tax relief. At the same time, drawing lessons from the Trump administration’s tax reform plan on procreation incentives and the family fiscal and tax incentives in Europe and the United States in order to carry out better technology choices and value judgments, from single incentives and procreation incentives to multiple incentives and parenting incentives Fiscal and tax incentives complement each other and equal protection.