Research on Fiscal and Tax Policies to Support Fertility under the Background of the "Three-Child Policy"

Abstract

As China's social and economic development has entered a fast track, accompanied by profound changes in its population structure, the Chinese government has made multiple strategic adjustments and optimizations to its population and fertility policies in a timely and flexible manner. To ensure the long-term balance and sustainable development of the country's population, in the first year of the "14th Five-Year Plan" period, the progressive and open fertility policy has undergone significant adjustments. The Central Committee of the Communist Party of China and the State Council issued the "Decision on Optimizing Fertility Policies to Promote Long-Term Balanced Population Development", proposing that "a couple can have three children", marking a new round of adjustments to the fertility policy. This aims to actively respond to the trend of population aging and promote family harmony and social vitality. However, the current fiscal and tax guarantee system for China's fertility policy still faces many challenges. In response to these challenges, it is necessary to continue to increase fiscal and tax support and explore more diversified forms of financial subsidies and tax preferences.