美国老龄事业税收政策及启示

Tax Policies concerning the Undertakings of the Aged in the USA and Its Reve-lations

21世纪是人口老龄化的时代。目前中国已进入老龄化社会,税收作为国家调节经济、社会发展的一项重要手段,应当积极发挥作用,促进老龄事业的发展。本文在介绍美国老龄事业税收政策的基础上,分析了我国老龄事业税收政策以及调整空间,最后提出了若干政策建议。

The 21st century is the era of popula- tion aging. China has advanced into the stage of an aging society, and tax, as a significant approach of regulating economic and social development, shall play an active role in promoting the development of the undertakings for the aged. This paper first introduces tax policies on the undertakings of the aged in the USA, and then analyzes the policy of undertakings of the aged as well as the room for adjustment in China, and finally puts forward some policy recommendations.