兒童津貼之合理性與可行性研究

Study on Rationale and Preliminary Planning of Child Allowance

10.6171/ntuswr2013.27.02

王舒芸(Shu-Yung Wang)；鄭清霞(Ching-Hsia Cheng)；王正(Cheng Wang)

生育率 ； 兒童津貼 ； 財源籌措 ； child allowance ； fertility ； source of finance

臺大社會工作學刊

27期（2013 / 06 / 01）

45 - 92

繁體中文

實施兒童津貼的合理性與可行性，是本研究的兩大目的。就合理性而言，本研究主張三大要素：首先就國家的角度，兒童津貼應可部分回應家庭能量與人口結構的變遷及婦女就業之兩難。其次，就家長的立場，兒童津貼展現國家分擔育兒家戶之經濟責任與保障兒童經濟安全的決心。第三，就兒童的角度，兒童津貼視兒童為準公民與未來社會共同的資產。不過，本研究強調，權衡育兒需求與財政負擔，規劃合乎國情的兒童津貼，是國家保障兒童經濟安全與分擔育兒責任的開端，卻不應是唯一的政策，健全兒童照顧體系與強化育兒家庭穩定就業等相關支持性措施，應視為並列順位。就實施兒童津貼的可行性，本研究針對給付條件、領取水準、財務來源、費用估算等面向釐清相關議題後，提出以下主張：兒童津貼應為基本人權，故採均一給付，不因家戶所得、胎次別而有差異。給付範圍應以〈兒童及少年福利與權益保障法〉所訂12歲以下兒童為對象，但衡量國家財政狀況，短期以0～3歲為優先，中長期逐步擴展到6～12歲兒童。給付水準有兩個指標：國家對準公共財的最低責任是分擔養兒直接支出的25%；或基於代間正義，比照政府對老年給付的保費負擔40%。因此設在3,000～5,000元範圍。至於財源籌措，若以0～3歲以下為對象，每月給付3,000～5,000元，需提高營業稅0.50～0.83個百分點；若以保險費融通，以勞工保險為例，折合保險費率為0.59～0.98%。

The fertility rate in Taiwan has dramatically plummeted, posing a negative impact on the future labor force, economic, and demographic structures. There has been much discussion on policies for encouraging fertility. Among which, the implementation of child allowance policy, with the objective of sharing the financial burden of parents with young children, is highly debated.This study aims to demonstrate that child allowance is just one strategy in the entire child welfare package, which illustrates the government's willingness to share the responsibilities of rearing children. The major goal of child allowance is to protect the basic rights of children. Therefore, in addition to exploring the possibility of implementing child allowance, this study emphasizes the importance of introducing other child welfare policies at the same time.On the basis of the study results, we recommend that there should be universal entitlement of child allowance at a flat rate ranging between NT$3,000-NT$5,000. According to the sources of finance, two strategies are proposed. One is to increase business tax by 0.5%-0.83% if the benefit is to be financed by general tax; and the other is to increase contribution rate of social insurance by 0.59%-0.98% if the benefit is to be financed by insurance premium.

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