摘要
随着安徽省老龄化程度的加深,养老服务业得到了普遍重视并快速发展,但仍存在总量供给不足、社会主体参与度不高,供给结构失衡以及质量不稳定等问题。造成以上问题的政策性原因主要在于养老服务业政策约束性不强、财政性资金投入不足以及税收政策激励作用有限等,对此,可以加强顶层设计,建立系统完整的养老财税政策体系,以及增加财政投入力度、优化投入结构、完善税收优惠制度等方案加以解决。
With the deepening of aging in Anhui Province,the old-age service industry has received widespread attention and rapid development,but there are still problems such as insufficient total supply,low participation of social subjects,unbalanced supply structure and unstable quality.Reasons leading to the above problems are mainly the lack of restrictive policies for the old-age service industry,insufficient financial investment,and limited tax policy incentives.In this regard,the top-level design can be strengthened,a systematic and comprehensive pension fiscal policy system,and increased Solutions such as fiscal investment intensity,Optimized financial investment structure,and improvement of tax incentives.
作者
张元珺
ZHANG Yuanjun(Hefei Normal University College of Economics&Management,Anhui Hefei 230601)
出处
《山东农业工程学院学报》
2020年第8期42-47,共6页
The Journal of Shandong Agriculture and Engineering University
基金
2017年安徽省教育厅人文社会科学研究重点项目《推进安徽养老服务业供给侧改革的财税政策研究》(项目编号SK2017A1004)。
关键词
养老服务业
供给
财政
税收优惠
old-age service industry
supply
finance
tax incentives