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高凯在《学术百家》1989年第2期上著文指出,我国应实行固定的人口税制度,以控制当前人口急剧增长的势头。他认为,固定的人口税制度,就是以超计划生育的夫妇和超生子女为征税对象。在对超计划生育的夫妇实行行政处罚和经济罚款之外,运用税收的强制性手段征取税收。不仅可以减少多胎率,同时可以增加财政收入,减轻人民负担。笔者认为这种观点值得商榷,固定的人口税制度不宜提倡。因为: 对超计划生育行为征税只是一种治标不治本的短期行为。且很难落到实处。计划生育工作是天下第一
Gao Kai pointed out in the article entitled “Academic Hundreds” in the second issue of 1989 that China should implement a fixed population tax system to control the current rapid population growth. In his view, the fixed population tax system is to super-family planning couples and children born for the object of taxation. In addition to administrative penalties and economic penalties for couples who are over-family planning, tax is imposed on tax compulsive means. Not only can we reduce the rate of multiple births, but at the same time we can increase our revenue and reduce the burden on the people. I think this view is questionable, a fixed population tax system should not be advocated. Because: the tax on super-family planning behavior is only a temporary solution to a temporary solution. And difficult to implement. Family planning is the best in the world