Abstract: Tax-supported fertility policies constitute a vital component of China's fertility support policy system, aiming to enhance citizens' fertility intention by reducing the financial burden of parenting. The main taxpayers covered by these policies include individuals, enterprises, preschool institutions, and childcare providers. Classified by taxpayer type, China's tax-supported fertility policies encompass: for individuals, special additional deductions in personal income tax and preferential deed tax on home purchases; for enterprises, corporate income tax incentives on taxable income; for preschools, value-added tax (VAT) reductions or exemptions; and for childcare providers, preferential tax treatments covering multiple taxes such as VAT, deed tax, property tax, and urban land use tax. To further strengthen the incentivizing effect of these policies, the following measures are recommended: for individuals, introducing optional household-based taxation for personal income tax, lowering VAT rates on maternal and infant products, and implementing targeted real estate tax incentives; for enterprises, establishing a fertility-friendly corporate taxation system.

Keywords: Tax Policy, Fertility Support, Legal Framework Construction, Policy Optimization

摘要： 税收支持生育政策是中国生育支持政策体系的重要组成部分，通过减轻公民在育儿过程中的经济负担来提升公民的生育意愿。中国税收支持生育政策的纳税主体主要有个人、企业、托幼机构和托育机构。从纳税主体进行划分，中国税收支持生育政策包括面向个人的个人所得税专项附加扣除和房屋购买契税优惠政策，面向企业的企业所得税应纳税所得额优惠政策，面向托幼机构的增值税减免政策，以及面向托育机构的涉及增值税、契税、房产税、城镇土地使用税等多个税种的税费优惠政策。为进一步强化税收支持生育政策的生育激励作用，面向个人，可以新增家庭作为个人所得税的可选择课税单位、下调母婴产品增值税税率、针对性出台房地产税收优惠政策；面向企业，则应推动构建生育友好型企业纳税制度。

关键词: 税收政策, 生育支持, 法治建构, 政策优化