Deputy to the National People's Congress and Chairman of Oaks Group
It is said that many young people are reluctant to get married, from encouraging the second child to liberalizing the third child policy, and even quite a few people are unwilling to get married. "The reason is nothing more than the high cost of childbirth, which inhibits the willingness of some families and women of childbearing age to have two or three children." In his view, in order to make more families willing and dare to have children, a very important measure is to encourage childbearing through tax means and effectively reduce the economic pressure on families.
Zheng Jianjiang explained that for a long time, the personal income tax of "wages and salaries" has a high proportion, which belongs to the main stratum of social population structure. "This group has a high level of education, good cultural quality and strong fertility will. The state strengthens the tax policy support for the working class and encourages this group to have more children, which will greatly promote the implementation of the two-child and three-child policy. "
At present, according to the national individual income tax policy, the expenses related to full-time academic education of family children are deducted according to the standard of 1 000 yuan per child per month.
Zheng Jianjiang believes that this policy only considers the education expenses of school-age children, but does not consider the expenses of child care and support, and the deduction standard is low. The tax support for encouraging the birth of two children and three children is insufficient, and the effect of encouraging birth cannot be achieved. "It is suggested to increase the special additional deduction standard for personal income tax for female education expenses of two children and three children, that is, the two children are deducted according to the standard of 3,000 yuan/person/month, and the three children are deducted according to the standard of 5,000 yuan/month.