促进农村养老服务发展的税收优惠政策研究

Research on Tax Preference Policies to Promote the Development of Rural Elderly Care Services

第七次人口普查显示,我国老龄化问题日益严重。由于城乡之间在人口、地理、经济、观念等方面的显著差异,农村地区的养老问题十分突出。党的十九大报告提出,实施乡村振兴战略,要重点解决好“三农问题”,这对我国农村养老服务提出了新的要求。目前,我国农村养老存在养老资源配置失衡、利用不充分、家庭养老弱化、养老机构发展滞后和社会资本参与不足等问题。同时,我国现有税收政策在鼓励农村养老服务发展方面存在缺乏系统性和针对性以及优惠范围较窄等问题。应当建立系统的税收优惠法规,制定更加精准的税收优惠政策,更加有力地激励社会资本进入养老服务领域,减轻居家养老压力,从而推动我国农村养老服务高质量发展。

The problem of aging in China and the consequent problem of elderly care are very prominent.Due to the significant differences between urban and rural areas in terms of population,geography,economy,and concepts,the problem of rural elder care is even more severe.The report of the 19th National Congress of the Communist Party of China proposed that the implementation of the rural revitalization strategy should focus on solving the"three rural is-sues",which put forward new requirements for rural elderly care services in China.At present,there are problems of imbalanced allocation and inadequate utilization of elderly resources,weakened family elderly care,lagging develop-ment of elderly institutions and insufficient participation of social capital in rural elderly care in China,and at the same time,there is a lack of systematic and targeted existing tax policies in encouraging the development of rural elderly care services,as well as a narrow scope of preferences.Systematic tax preference regulations should be established and more precise tax preference policies should be formulated to encourage vigorously social capital to enter the field of senior care services and reduce the pressure on home care,so as to promote the high-quality development of rural senior care services in China.