Research on the Impact of Special Additional Deductions for Personal Income Tax and Related Fee Reductions and Exemptions on Fertility Intention

Abstract

According to data from the seventh national census, China's population growth rate continues to slow down, the expected population target has not yet been achieved, and the era of aging and low birthrate is accelerating. In this context, this article mainly studies how the country should use the economic leverage effect of the personal income tax system to guide and motivate the masses to actively have children through economic means, in order to realize the incentive effect of special additional deductions for personal income tax and related fee reductions on childbirth.