Author(s)

Xingmeng Li ¹, Li Ji ¹

Affiliation(s)

¹ University of Shanghai for Science and Technology, Shanghai, China

Corresponding Author

Xingmeng Li

ABSTRACT

With the acceleration of the process of population aging, the structural imbalance of China's population has begun to emerge, which will have an impact on China's economic, political, social and cultural development that cannot be ignored. On May 31, 2021, China officially proposed to implement the "three-child" policy to actively respond to the problem of population aging in China. However, in the face of the continuous decline of fertility rate, China's current tax policy not only cannot effectively reduce the cost of marriage and childbirth, but also can increase the cost of marriage and childbirth, resulting in the inhibition effect of married fertility. How to use tax means to solve the birth dilemma, improve the social fertility will, smoothly promote the implementation of the three-child policy is the main purpose of this paper. 

KEYWORDS

Fertility desire; "Three-child" policy; Tax incentives

CITE THIS PAPER

Xingmeng Li, Li Ji, The Promotion of Tax Optimization to the Effective Implementation of the "Three-child" Policy. Information Systems and Economics (2023) Vol. 4: 57-64. DOI: http://dx.doi.org/10.23977/infse.2023.040208.

REFERENCES

[1] Qi Liangliang. Policy suggestions for further improving the maternity tax support [J]. Unity, 2022 (05): 54-57.
[2] Xiong Huijun, Hu Yijian. Is the current value-added tax system conducive to the promotion of China's fertility policy? [J]. International Taxation, 2022 (04): 12-21. DOI: 10.19376/j.cnki.cn10-1142/f. 2022.04.011.
[3] Wei Gege. Research on tax policies to promote fertility [D]. Shanghai University of Finance and Economics, 2021. DOI: 10.27296/d.cnki.gshcu. 2021.000114.
[4] Zhen Xinyue. The impact of national fertility will on the implementation of the three-child policy [J]. Heilongjiang Human Resources and Social Security, 2022 (05): 42-44.
[5] Qi Liangliang, Chen Ying, Chen Yongxia. Research on the tax supporting support of the three-child policy - based on the perspective of marriage and childbearing [J]. Journal of Hunan Taxation College, 2022, 35 (04): 28-34.
[6] Zhang Jun. Research on fiscal and tax policies to promote the long-term balanced development of population in the context of the "three-child policy" - based on the perspective of fertility, parenting and education [J]. Research on Tax Economics, 2021, 26 (05): 89-94. DOI: 10.16340/j.cnki.ssjyj. 2021.05.012. 

Sponsors, Associates, and Links

---

• Accounting, Auditing and Finance
  
  
• Industrial Engineering and Innovation Management
  
  
• Tourism Management and Technology Economy
  
  
• Journal of Computational and Financial Econometrics
  
  
• Financial Engineering and Risk Management
  
  
• Accounting and Corporate Management
  
  
• Social Security and Administration Management
  
  
• Population, Resources & Environmental Economics
  
  
• Statistics & Quantitative Economics
  
  
• Agricultural & Forestry Economics and Management
  
  
• Social Medicine and Health Management
  
  
• Land Resource Management
  
  
• Information, Library and Archival Science
  
  
• Journal of Human Resource Development
  
  
• Manufacturing and Service Operations Management
  
  
• Operational Research and Cybernetics