Proposal to reduce personal income tax for families with two children

According to the draft law, one of the measures to maintain the birth rate is to provide financial support for women of ethnic minorities; women who give birth to two children before the age of 35; and women in localities with low birth rates. In addition, there is a measure to prioritize the purchase or rent of social housing according to the provisions of the housing law for women who give birth to two children or men with two biological children whose wives have died.

Commenting on these measures, delegate Nguyen Hoang Uyen (Tay Ninh) said that in practice, implementation, especially regarding housing, has encountered many difficulties due to limited resources and budget balancing ability, especially in localities with difficult economic conditions. In addition, policies have not really strongly linked the role of men in sharing childcare.

The female delegate suggested that the drafting committee review the regulations in a flexible manner, suitable to reality, and ensuring feasibility.

Delegate Nguyen Hoang Uyen. Photo: National Assembly

At the same time, delegates proposed to add some sustainable and practical policies such as supporting the development of a system of childcare services, public and non-public preschool education to ensure quality. Ms. Uyen affirmed that this is a fundamental solution to help reduce the burden of childcare for families, creating conditions for women, especially female workers, to return to the labor market soon.

" The policy of reducing personal income tax for families with two children is a form of direct support, highly encouraging and consistent with policy trends in some countries facing low birth rates" - the delegate proposed. She said that this policy not only provides financial support but also creates favorable conditions for women to feel secure in giving birth and raising children, contributing to effectively achieving population targets.

Regarding the regulation on financial support for women of ethnic minorities when giving birth , delegates suggested that it be studied very carefully. In practice, the birth rate of ethnic minorities is already higher than the national average, while their living conditions are still difficult.

Ms. Uyen cited data from the socio-economic survey of 53 ethnic minorities in 2024, in which, for ethnic minority women, the birth rate is 4-4.3 children per woman, more than twice the national average; the infant mortality rate is 5-6 times higher than the national average; about 20-24% of women giving birth at home do not receive medical support. Therefore, Ms. Uyen assessed that the core problem is not that they do not want to have children, but that living conditions, health care and access to basic services are still too limited.

Therefore, she believes that population growth in that context not only does not improve population quality but can also affect poverty, increase child mortality and gender inequality...

Proposal for financial support for women of all ages who give birth to two children

Delegate To Van Tam (Quang Ngai) commented that the regulation "women who give birth to two children before the age of 35" is understood to mean that only these people are eligible for financial support, while the rest are not. The delegate suggested that the basis of this regulation needs to be clarified.

"Maybe this regulation is intended to encourage people of childbearing age to ensure human resources for the future, but I think it is not appropriate. If we look at it from the perspective of rationality and fairness, it is not reasonable, because it creates discrimination against people who give birth to 2 children after the age of 35" - Mr. Tam analyzed.

Delegate To Van Tam. Photo: National Assembly

In addition, according to Mr. Tam, this proposal does not take into account the personal circumstances of women who give birth after the age of 35. These are people who may want to give birth before the age of 35, but for many reasons such as career, work pressure, economic conditions, job search, finding a suitable partner, other objective factors... they do not give birth before the age of 35. Then, even though they give birth to 2 children after the age of 35, they do not receive support.

"This is unfair and pitiful for them" - the delegate commented.

The delegate emphasized that it is unfair and lacking in comprehensiveness for a woman to give birth to enough children but not receive support just because of age.

"There needs to be more consistent regulations to support women of all ages giving birth to two children," Mr. Tam proposed.

He also proposed another direction that could be to regulate "allowing support for women who give birth to two children, but the subjects and how to support can be assigned to the locality depending on actual conditions to regulate".

In addition, one of the measures to maintain replacement fertility proposed in the draft law is to increase maternity leave when giving birth to a second child: women get an additional month off, men get an additional 5 working days off when their wife gives birth.

Source: https://vietnamnet.vn/de-xuat-giam-thue-thu-nhap-ca-nhan-cho-gia-dinh-sinh-du-2-con-2461316.html