我国养老服务业的财税体制改革探讨

Discussion on China's Fiscal and Taxation System's Reform of Pension Services

人口老龄化和城镇化背景下,我国现行财税体制无法有效促进养老服务业的发展。本文在深入探讨当前我国养老服务业发展的财税政策的现实与制度困惑的基础上,创新性地提出了完善我国现行财税政策的总体思路,并有针对性地提出了若干政策建议。本文认为,我国应该加大对养老服务业财税投入力度,同时积极探讨新的养老模式,从盘活民间资本入手,加强金融创新,促进我国养老服务业长远发展。

In the background of population aging and urbanization, China's current fiscal and taxation system can not effectively promote the development of pension services. Based on the thorough analysis of the present situation and institutional confusion of pension services, this article puts forward the overall train of thought of improving the current fiscal and taxation system and several policy recommendations. This paper argues that China should increase investment of finance and taxation of pension services, and actively explore new pension model, starting from the inventory of private capital, strengthen financial innovation and promote long-term development of the pension industry.