税收政策支持养老服务业发展的国际比较及启示

International Comparison and Enlightenment of Tax Policy Supporting the Development of Pension Service Industry

在《关于推进养老服务发展的意见》中,国务院强调了政府对养老服务发展的支持。在此背景下,政府如何以税收政策支持本国养老服务的发展?是降低企业所得税、个人所得税及相关税种税率,还是根据我国现代税收制度和现实国情搭建有效的养老税收政策体系呢?文章分析了三个具有代表性的国家、地区的养老服务业的发展状况,各国养老税收政策演进与变迁的路径及其内容与特点,进而提出了我国近期养老税收政策的方向。

In the“Opinions on Promoting the Development of Pension Services,”the State Council emphasized the government's support for the development of aged care services.In this context,how can the government support the development of domestic pension services with tax policies?Is it to reduce corporate income tax,personal income tax and related tax rate;or to build an effective pension tax policy system based on China's modern tax system and actual national conditions?This paper analyzes the development of three representative countries and regions'pension service industry,the path and content and characteristics of the evolution and change of national pension tax policy,and then proposes the direction of China's recent pension tax policy.