促进中国养老服务业发展的财税政策研究

Study on the Finance and Tax Policy for Promoting the Development of China's Endowment Service

随着我国城镇化进程的加快,农村"空巢"老人及城市"四二一"家庭日益增多,而传统的家庭养老功能却日益弱化,这对我国当前的养老服务体系提出了很大的挑战。应该说,养老服务业不仅是随着老龄化社会的到来而产生的一个新兴朝阳产业,也是弥补养老服务体系不足的重要支撑产业,但这需要政府的财税政策来引导和支持。财政和税收作为宏观经济调控的主要政策手段之一,在人口老龄化背景下,应当为发展养老服务业提供政策支持和资金保障。

Along with urbanization of China, the families with ＂ empty nest＂ old man in rural area or ＂421＂ structure in urban area is increasing. Traditional family pension function is becoming weak and seriously social aging puts forward a lot of challenges to China＇s aged service system. Pension service industry is a new sunrise industry with the coming of aging society, but this needs the government~ fiscal and taxation policies to support it. Financial and tax is one of the main macroeconomie regulation and control policy. They should provide policy support and finan- cial security in order to deal with the ageing of population.