The New Fiscal and Tax Policies Promote the Path of Fertility Level Improvement

Abstract

In view of the current highly complex and uncertain fertility environment, China has adopted a gradual fertility policy adjustment strategy, but China's birth rate still shows a fluctuating downward trend, and there is still a long way to go to improve the relevant supporting measures of fertility support to promote the improvement of fertility level. Starting from the analysis of fertility theory, this paper selects the three dimensions of economy, time and employment, explores the internal mechanism of fiscal policy affecting fertility level, and sorts out the existing fiscal policies related to improving fertility level and their existing problems in China. Combined with the experience of foreign fertility policy implementation and the actual situation in China, it is recommended to improve China's fertility support policy from four aspects: policy targets, financial investment, development of childcare industry, and multiple subjects, so as to realize the new fiscal policy to promote the improvement of fertility level.