“银发浪潮”下我国养老机构税收优惠政策研究

Study on the Tax Policies for ension Institutions in China under the Silver Wave

我国已进入老龄化社会,传统的家庭养老功能逐渐呈现弱化之势,机构养老需求日益增长。然而当前养老机构依然处于初级发展阶段,不能满足人们日益增长的养老需求。养老机构的发展需要政府的支持和引导,税收政策是政府进行养老服务调节的重要手段。本文对老年人口及养老机构现状分析基础上,结合当前我国养老机构的税收优惠政策,提出完善养老机构税收优惠政策的建议,以充分发挥税收政策效应,促进养老机构的发展。

With China＇s entering of aging society,the traditional family pension function has gradually weakened,and the demand for institutional pension has been increasing. The current pension institutions are still in the initial stage of development. It can not meet the growing demand for the elderly. The development of the pension institution needs the support and guidance of the government,and the tax policy is an important means for the government to adjust the service for the aged. This paper analyzes the status of the elderly population and pension institutions on the basis of combining the current pension institutions of our country tax preferential policy,puts forward the idea of perfecting preferential tax policy of pension institutions so as to give full play to the effect of tax policy,promote the development of pension institutions.