Content of Population Policy Studies from a Legal Perspective in our journal

Published in last 1 year |  In last 2 years |  In last 3 years |  All Please wait a minute... For Selected: Download Citations EndNote Ris BibTeX Toggle Thumbnails Select The Protection of Employment Rights for Elderly Workers amid the Gradual Postponement of the Statutory Retirement Age Xue Changli Population Research    2025, 49 (5): 52-61.   Abstract （2103）      PDF （1214KB）（126）       Knowledge map    Save China's current legal framework establishes a system of employment protection that provides strong safeguards for the employment rights of “older workers” while offering comparatively weaker protection for “post-retirement-age workers.” Moreover, existing policies inadequately promote employment for both groups. The implementation of a gradual postponement of the statutory retirement age has initiated reform and restructuring of both the retirement and employment systems. While maintaining the distinction between “older workers” and “post-retirement-age workers,” this decision highlights the substantial influence of retirement age on citizens' labor rights and suggests room for further legislative improvement. To address these issues, it is recommended to delink retirement age from labor rights, unify the categories of “older workers” and “post-retirement-age workers” under the broader term “elderly workers,” and focus legal reforms on this consolidated group. The labor law system should be optimized around the right to employment, while the retirement law system should be strengthened with the right to retirement at its core. Furthermore, an elderly-friendly policy framework should be established, covering areas such as job creation, skill enhancement, public employment services, and workplace environment protection, so as to enhance the legal safeguards for the employment rights of elderly workers. Reference | Related Articles | Metrics Select Legal Framework Construction and Policy Optimization of China's Tax-supported Fertility Policies Wang Dezhi, Wang Zhiheng Population Research    2025, 49 (5): 62-69.   Abstract （1942）      PDF （1178KB）（97）       Knowledge map    Save 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. Reference | Related Articles | Metrics