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人口老龄化与少子化趋势下税收政策的应对策略

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人口老龄化和少子化是当前我国经济社会发展面临的基本国情,对我国社会经济发展既有挑战和冲击,也有机遇.一方面,老龄化、少子化会带来人口红利的消失,与养老相关的财政支出压力增大,并通过影响消费需求、劳动参与率、劳动力成本等因素对税基产生影响.另一方面,人口老龄化会也会带来新的发展机遇,如用工成本增加倒逼企业进行技术创新、老年人口增加助力银发经济崛起等,为税收征收开辟新的增长点.为此,我国税收政策要积极适应老龄化、少子化带来的新变化,积极应对挑战,抓住机遇,调整完善有利于促进生育、促进企业技术创新、助推银色经济发展、促进低龄老年人再就业的税收政策,以促进老龄化进程中的经济发展和社会稳定,为未来的可持续发展奠定基础.
The Coping Strategies of Tax Policies Under the Trend of Population Aging and Declining Birthrate
The aging population and decline in birth rate represent significant national characteristics currently confronting China's eco-nomic and social progression.These trends introduce both challenges and opportunities to the country's socio-economic landscape.On one side,the aging population and decline in birth rate are leading to the erosion of demographic advantages,which in turn intensifies the fiscal burden associated with eldercare,and influences the tax base through variables such as consumption demand,labor force par-ticipation,and labor costs.Conversely,the aging population also presents novel opportunities for growth,such as the escalating labor costs spurring corporate innovation and the expanding silver economy fueling the rise of industries catering to the elderly,thereby crea-ting fresh avenues for tax revenue growth.In response,China's tax policy must proactively adapt to the shifts brought about by the aging population and decline in birth rate,robustly address the challenges,and capitalize on the opportunities.It is essential to refine and enhance tax measures that encourage childbearing,foster technological innovation among enterprises,propel the silver economy,and promote the re-employment of younger senior citizens.Such policy adjustments are crucial for fostering economic advancement and so-cial stability amidst the aging demographic,and for establishing a solid foundation for sustainable development in the future.

population aging and declining birthratechallenges and opportunitiestax policies

王晓洁

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河北经贸大学财政税务学院,河北石家庄 050061

人口老龄化、少子化 挑战与机遇 税收政策

国家社会科学基金重点项目河北省社科基金项目

18AJY025HB23ZT001

2024

经济与管理
河北经贸大学

经济与管理

CHSSCD北大核心
影响因子:1.189
ISSN:1003-3890
年,卷(期):2024.38(4)