长期以来,在计划经济的体制下,我国对控制人口主要实行计划生育,兼之行政性的惩罚,并且取得了一定的成效。但是,随着商品经济的发展和改革开放的全面深入,计划生育和行政性的处罚及经济性的罚款,已经越来越显示出它的局限性。比如城市职工与国家干部,一般说来,认识水平较高,不想多生育子女,加之行政、经济方面处罚,计划生育工作成效较大;而在农村,受经济条件制约和封建传统思想的影响,多数人认为多子多福,多生多育,使行政或经济手段的采用,受到一定限制,总体来说,效果并不理想。所以,我们认为,有必要采取法律和经济的手段——税收来调控人口的增长。 For a long time, under the system of a planned economy, China has mainly implemented family planning and population control over the control of the population, with administrative penalties and achieved some success. However, with the development of the commodity economy and the deepening of reform and opening up, family planning and administrative penalties and economic penalties have increasingly shown its limitations. For example, urban workers and state cadres, in general, have a high level of awareness and do not want to have more children, combined with administrative and economic penalties, and have made great achievements in family planning work. In rural areas, under the constraints of economic conditions and feudal traditional ideology, Most people think that having more than one child and having more children and more children will result in some restrictions on the application of administrative or economic means. Generally speaking, the effect is not satisfactory. Therefore, we think it is necessary to take the legal and economic means - taxation to control population growth.