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China to Consider Tax Cut for Companies With More Female workers
Published on: 2021-08-10
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China’s tax authority said it will study the feasibility of offering preferential rebates to companies with a significant female workforce in a bid to stamp out discriminatory hiring practices that often overlook married women or new mothers.
 

There has been a prevailing opinion that despite a variety of support policies, a three-child policy might make Chinese women less welcome in the workplace when they are already discriminated against in the job market due to employers' concerns over their maternity leave.
 

In China, women are entitled to have 98 days of maternity leave with full pay. Now some regions, such as Beijing, are considering a possible extension as "a support measure" to encourage couples to have more babies.
 

More than 58 percent of female respondents were asked about their status quo and plans for marriage and children, according to a survey conducted by Chinese job hunting platform Zhaopin Ltd. in 2020.
 

Hong Kong-listed toymaker Pop Mart International Group Ltd. apologized in June after being exposed online for asking female job candidates to write down whether and when they planned to have children.
 

Longer maternity leave would make working women less competitive in the job market, especially those who rely on their job incomes to support families, or young women who have less experience and competence, said a Beijing-based headhunter surnamed Ma, who has been in the talent searching business for 10 years.
 

Thanks to the rising awareness of women's rights, less companies in China now specify a gender requirement or preference, and large enterprises usually can adhere to this, she said.
 

China's National People's Congress has suggested giving tax breaks or subsidies to enterprises that hire more women, without specifying the number or ratio. The State Taxation Administration replied on July 27 that they would "conduct active research" on related policies.
 

给雇佣女职工较多的企业减税?国家税务总局回应

国家税务总局近日在官网上公开的建议答复中表示,在继续落实好现有相关税收支持政策的基础上,围绕更好发挥妇女“半边天”作用、支持妇女建功立业、合理减轻企业用工成本,该局将与财政部等部门密切协作,统筹考虑政策可操作性、不同企业间的税收公平等方面因素,积极研究相关储备政策措施。
 

国家税务总局称,妇女是物质文明和精神文明的创造者,是推动社会发展和进步的重要力量。税务总局坚决贯彻党中央、国务院决策部署,为促进女性生育与就业良性互动着力营造良好的税收环境。现行税收政策对支持企业吸纳女性就业已作出一定安排,比如对育龄女性产假工资支出、职工福利费、生育津贴、产假替代用工支出等相关成本费用,用工企业可以按规定在计算企业所得税应纳税所得额时扣除。
 

2019年8月,人社部曾在答复“给予女职工集中企业退税或者减免税优惠政策”的问题时提到,企业招工是以其工作岗位需要和应聘者工作技能、职业素养决定的,不同行业、不同类型企业职工性别比例差异较大,若以女职工数量作为企业享受税收优惠的条件,在公平性和可操作性上均较难把握。我们将进一步研究正面激励政策,鼓励引导企业依法招用妇女。
 

另外,对于“个税专项附加扣除覆盖0-3岁幼儿家庭”的建议,国家税务总局此次介绍,围绕减轻家庭生育养育负担,国家实施了一系列税收支持政策。一方面,自2018年起实施的个人所得税改革,将基本减除费用标准由3500元/月提高至5000元/月,同时新设的6项专项附加扣除包括“子女教育专项附加扣除”;另一方面,对托育服务给予专门税收减免,具体包括对提供社区托育服务以及托儿所提供的保育服务免征增值税,对承受房屋、土地用于提供社区托育服务的免征契税,对为社区提供托育服务的机构自有或其通过承租、无偿使用等方式取得并用于提供社区托育的房产、土地免征房产税、城镇土地使用税,为社区提供托育服务的机构提供托育服务取得的收入在计算应纳税所得额时减按90%计入收入总额。
 

“将0至3岁托育费用纳入个人所得税专项附加扣除范畴,对于进一步减轻家庭育儿负担、促进民生保障具有积极作用。”国家税务总局表示,下一步,按照个人所得税改革总体部署,结合社会配套等方面实际情况,我局将会同财政部积极研究完善专项附加扣除政策,对托育费用个人所得税抵扣问题予以充分考虑。
 

需要指出的是,国家税务总局上述答复形成于6月25日。而7月20日公布的《中共中央国务院关于优化生育政策促进人口长期均衡发展的决定》已提出,加强税收、住房等支持政策。结合下一步修改个人所得税法,研究推动将3岁以下婴幼儿照护费用纳入个人所得税专项附加扣除

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