摘要
家庭福利政策作为OECD国家政策体系的有机组成部分,在稳定家庭功能、提高家庭福祉等方面发挥了重要作用。税收优惠是国外家庭福利供给的主要手段,美国近一半的家庭福利、日本近40%的家庭福利来自税收优惠。在经济体制深刻变革、社会结构深刻变动、利益格局深刻调整、思想观念深刻变化的形势下,我国传统家庭功能正在经受严重冲击,家庭互助、家庭照料、社会融合等婚姻家庭新问题不断凸显。通过系统地梳理近20个OECD国家的家庭税收优惠措施,建议在我国工薪所得税中率先探索家庭税收优惠政策,以提高家庭发展能力。
As an integral part of national policy regimes in OECD countries , Family policy has accumulated a wealth of experience in a stable family functioning and family well-being. Tax expenditures is the primary means of the supply of foreign family welfare, which nearly one half in United States and 40% in Japan of the Family Welfare come from. With the profound changes in the economic system, social structure and the profound adjust- ment of the pattern of interests, Chinese traditional family functions are having been subjected severely, such as the Family Support, family care, the social integration and so on. After sorting out the family tax expenditures and the implementation effects about 20 OECD countries, the author advice to explore the family tax incentives in our wage income tax . It will improve the ability of family development.
出处
《税务与经济》
CSSCI
北大核心
2012年第6期83-87,共5页
Taxation and Economy
基金
本人主持的国家社科基金项目"基于婚姻家庭新问题的家庭发展政策研究"(项目编号:11BRK014)阶段性成果
关键词
家庭发展
家庭福利
税收优惠
公共服务网络
family development
family welfare
tax incentives
public service net
