Research on the Impact of Special Additional Deductions for Personal Income Tax and Related Fee Reductions and Exemptions on Fertility Intention

Ziyi Li; Xin Fang; Yu Xin; Mengyuan Lin; Fengcheng Chen

doi:10.54691/wz2rtt47

Authors

Ziyi Li
Xin Fang
Yu Xin
Mengyuan Lin
Fengcheng Chen

DOI:

https://doi.org/10.54691/wz2rtt47

Keywords:

Personal Income Tax; Special Additional Deductions; Fertility Rate.

Abstract

According to data from the seventh national census, China's population growth rate continues to slow down, the expected population target has not yet been achieved, and the era of aging and low birthrate is accelerating. In this context, this article mainly studies how the country should use the economic leverage effect of the personal income tax system to guide and motivate the masses to actively have children through economic means, in order to realize the incentive effect of special additional deductions for personal income tax and related fee reductions on childbirth.

Downloads

Download data is not yet available.

References

Liu Zikun. Research on the impact of personal income tax on residents’ fertility intentions [D]. Henan University of Finance and Law, 2023.

Zhang Menglin. Research on the deduction of children's expenses from personal income tax from the perspective of encouraging childbearing [D]. Dongbei University of Finance and Economics, 2022.

Fan Ziying, Zeng Yi. Research on fiscal and taxation policies to promote active fertility in the context of high-quality population development [J]. Taxation Research, 2023(10):12-17.

Fan Yong, Shao Qi. Current status, problems and countermeasures of the tax policy system to promote high-quality population development [J]. Taxation Research, 2023(10):5-11.

Notice of the State Council on increasing the standards for special additional deductions related to personal income tax [J]. Gazette of the State Council of the People's Republic of China, 2023(26):20.

He Daixin, Zhu Yufeng. Improvement of tax policies to promote high-quality population development [J]. Taxation Research, 2023(10):18-23.

Zhou Zhiyong, Deng Hui, Lai Zhanyuan. Research on the optimization of "birth-friendly" personal income tax policy under the background of the three-child policy [J]. Green Accounting, 2023, (09): 48-56.

Ao Yangli. Focus on "one elder and one child" to reduce the burden of family support [N]. China Financial News, 2023-09-02(001).

Yan Keshi. Improving supporting measures for the “three-child” policy [J]. Democracy, 2023(06): 23-24.

Liu Xueliang, Li Qingbin. Reform of my country’s individual tax declaration units: from individuals to combining family and individuals [J]. Financial Think Tank, 2023, 8(03): 89-108+149-150.