论财税法的激励功能在全面放开二孩政策中的运用

发布时间：2018-04-01 16:09

本文选题：税收优惠　切入点：财政补贴　出处：《税务与经济》2017年06期

【摘要】：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。
[Abstract]:As a part of social security, maternity security is a basic right of citizens stipulated in the Constitution. The state also faces legitimacy in encouraging and ensuring the implementation of fertility policies through fiscal and taxation means. Consideration of fairness and reasonableness. How to make good use of local resources to give full play to the incentive function of fiscal and taxation laws after China has fully opened up the second child, we need to improve the system supply of subsidy procedures, standards, forms and expenditure responsibilities in the financial field. To change the disorderly state of the existing subsidy policy, we need to construct the expense deduction system with the reform of the taxable and comprehensive income tax system as the core in the tax field, standardize and clean up the current design of the reduction and reduction. At the same time, Referring to the tax reform plan of the US Trump administration on fertility incentive and the family finance and tax incentive system of European and American countries, in order to make better technology choice and value judgment, from single incentive and fertility incentive to pluralistic incentive and nurturing incentive. To achieve the function of fiscal incentives and equal protection.
【作者单位】：华东政法大学经济法学院;
【基金】：国家社会科学基金重点项目“中国(上海)自由贸易实验区税收法制问题研究”(项目编号:14AFX020)的阶段性成果
【分类号】：C924.21;F812.42

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