新冠肺炎疫情下养老服务业税收优惠政策偏差探析

Analysis on the Deviation of Preferential Tax Policies for the Elderly Service Industry under the COVID-19

疫情之下,政府借助税收优惠政策,保障养老服务业的发展已经是形势所需。本文依据疫情下养老服务业的供需矛盾,比较新冠肺炎疫情前后我国实施的养老服务税收优惠政策发现,政策针对性不足、优惠方式单一降低了政策的激励功效;政策持久性不足、创新性不够影响了政策的执行效果。因此,可在制定针对性税收优惠政策的基础上,结合新型养老模式,扩大政策优惠的范围与力度,提升政策的引导与激励效应。

Under the COVID-19, it is necessary for the government to protect the development of pension service industry with the help of preferential tax policies. Based on the contradiction between supply and demand of pension service industry under the epidemic situation, the author compares the preferential tax policies of pension services implemented in China before and after the COVID-19, and finds that insufficient policy pertinence and single preferential way reduces the incentive effect of policy;insufficient policy persistence and innovation affect the implementation effect of policy. Therefore, on the basis of formulating targeted tax preferential policies, combined with new pension model, we can expand the scope and strength of preferential policies, and enhance the guidance and incentive effect of policies.