税收支出结构优化对互助养老服务需求的影响——基于效用理论视角

The Impact of Tax Expenditure Structure Optimization on the Demand for Mutual Aid Pension Services:From the Perspective of Utility Theory

采用中国财政税收数据库的相关数据,以效用理论为视角,从理论和实证上分析了税收支出结构对互助养老服务需求的影响。研究表明:税收支出是推动互助养老服务需求提升的重要动力;税收支出结构可以分为直接性税收支出和间接性税收支出,分别从不同的作用路径影响互助养老服务需求;直接性税收支出由于其更广的作用范围,对互助养老服务需求的影响更加显著,而间接性税收支出仅作用于互助养老机构等供给方,对互助养老服务需求的影响稍弱;对城乡互助养老服务需求的差异研究发现,直接性税收支出会拉近城乡之间的互助养老服务需求差距,但间接性税收支出则相反。因此在提高互助养老服务需求的过程中,可以适当优化直接性税收支出与间接性税收支出的投入比例,从而促进互助养老服务需求的快速发展。

Based on the data of China′s fiscal tax database and from the perspective of utility theory,we theoretically and empirically analyzed the impact of tax expenditure structure on the demand for mutual aid pension services.The research shows that:tax expenditure is an important driver to promote the demand of mutual aid pension services.The structure of tax expenditure can be divided into direct tax expenditure and indirect tax expenditure,which influence the demand for mutual aid pension services from different action paths respectively.Due to its wider scope of action,direct tax expenditure has a more significant impact on the demand for mutual aid pension services,while indirect tax expenditure only acts on the supplier such as mutual pension aid services institutions which has a less impact on the demand for mutual aid pension services.The research on the difference between urban and rural mutual aid pension services demand shows that direct tax expenditure will narrow the gap between urban and rural areas in the demand for mutual aid pension services,but indirect tax expenditure is the opposite.Therefore,in the process of increasing the demand for mutual aid pension services,we should appropriately optimize the proportion of direct tax expenditure and indirect tax expenditure,and promote the rapid development of the demand for mutual aid pension services.