In 2017, Chinas birth population was 17.23 million, a decrease of 630,000 over the previous year, and continued to decline in 2018, with 2.5 million fewer live births across the country. Cant afford to live, cant afford to live has become a sufficient reason why couples of childbearing age are reluctant to have two children. Liu Xiaozhuang believes that the current fertility rate in China is declining year by year, and the implementation of the comprehensive two-child policy is not as optimistic as initially predicted.
In order to optimize Chinas population structure and enhance the fertility willingness of couples of childbearing age, the state has issued a series of supporting policies around maternal and child health, extended maternity leave, child education and so on, but the effect seems not obvious. Liu Xiaozhuang believes that we should also make comprehensive efforts in tax revenue and nurturing, further improve the policy content and solve the problem of two children in order to eliminate the worries behind of two children for couples of childbearing age.
Fertility is a family affair, but also a state affair. Liu Xiaozhuang made four suggestions. First, we will increase tax incentives. The cost of raising children before the age of 3 is very high, but it is unreasonable to exclude infants aged 0 to 3 years from the special additional deduction for the education of children under the personal income tax in the current pilotSpecial Additional Deduction Procedures for Individual Income Tax.
Liu Xiaozhuang proposed to increase the special additional deduction items for children between 0 and 3 years of age, and to design a tax policy based on families. For families where only one husband and wife has a job or a stable income, the special additional deduction amount for childrens education should be increased. In addition, a certain amount of reduction and exemption is given to families with two children in terms of vehicle purchase tax and commercial house deed tax, and a certain proportion of preferential treatment is given to their children in terms of entrance, education and medical treatment.
The second is to develop the undertaking of urban nursery education. Liu Xiaozhuang pointed out that the enrollment rate of infants aged 0 to 3 in all kinds of nurseries in China is only 4.1%, which is much lower than 50% in some developed countries. An important reason why urban workers dare not have two children is that its difficult for them to get into nursery care and nobody cares about them. If the problem of nursery care is properly solved, the birth rate of two children will increase by about 8 percentage points.
Liu Xiaozhuang believes that we should give full play to the roles of education, health, womens Federation and community, support conditional kindergartens to set up kindergartens, support hospitals and maternal and child health centers to set up welfare parent-child education institutions, equipped with professional parent-child teachers, facilities and facilities, venues and so on, vigorously cultivate and develop the cause of nursery education, make use of the existing resources of the community, and carry out a short-term view in the community. Nursing service, establishing public welfare community nursery network for infants and young children, exploring community-based, close nursery service mode; supporting enterprises, parks and buildings with conditions to establish nursery institutions, giving enterprises and institutions a certain amount of tax incentives to invest in employee nursery services; implementing infant and young child nursery promotion project to examine qualified institutional roots According to the scale, one-time reward and subsidy funds will be issued to support the early development of infants and young children. A special fund for nursery education shall be established to grant monthly nursery allowance to eligible children of residents, and a nursery accident insurance system shall be established to include nursery accident injury in the scope of medical insurance reimbursement for urban and rural residents, so as to reduce the risk of enterprises, social organizations and individuals undertaking nursery institutions.
Thirdly, we should standardize the collection of social maintenance fees and further revise and improve the Measures for Collection and Management of Social Maintenance Fees to make it more realistic. Liu Xiaozhuang proposed that, according to the current comprehensive implementation of the policy of two children for a couple in China, the object of social support fee collection should be three children beyond birth, and no social support fee should be levied for the scope of two children under any circumstances; the standard of social support fee collection should be unified, and it should be clear that social support fee is mainly used for setting up nursery institutions and infant and child education. Such public welfare undertakings as strengthening the management and supervision of social maintenance fees, regularly auditing the collection and use of social maintenance fees, and preventing and combating various disorders in the field of social maintenance fees collection.
Fourth, support womens normal employment after maternity leave. Liu Xiaozhuang suggested supporting women of childbearing age to enjoy maternity leave normally, stipulating that all kinds of enterprises should retain maternity work and return to employment after receiving maternity leave. During the period of maternity leave, enterprises should give a certain amount of average monthly salary of the previous year as a subsidy to ensure the basic life of female workers during childbirth. Employment support policies such as employment training subsidy and micro-loans should be implemented. Policies should be taken to support some womens self-employment after maternity leave. A certain range of tax incentives should be given to enterprises that accept women of childbearing age to work again, and reasonable exemptions should be made in respect of VAT and enterprise income tax.