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随着全球人口老龄化的发展,重视家庭养老的重要性,对家庭养老给予政策支持已经成为世界各国应对人口老龄化的共识。在受儒家文化影响较深的东亚地区,特别是韩国、日本、新加坡等国家,已形成一系列较成熟的家庭养老支持政策。英、美等西方国家也逐步认识到家庭在解决人口老龄化问题中的重要作用,并通过专项立法、舆论引导、服务提供等多方面加强对家庭养老的支持力度。韩国:家庭照顾第一韩国强调儒家文化价值观,坚持“家庭照顾第一,公共照顾第二”的养老政策。因此,韩国制定了较为细致的税收优惠政策鼓励和支持家庭养老。
With the development of the global population aging and the importance of family retirement care, policy support for family retirement has become the consensus of all countries in the world to deal with the aging population. In East Asia, which is deeply impacted by Confucian culture, especially in South Korea, Japan and Singapore, a series of more mature family endowment support policies have been formed. The western countries, such as Britain and the United States, have also gradually realized that the family plays an important role in solving the problem of population aging and strengthened the support for family endowments through special legislation, public opinion guidance and service provision. South Korea: Family Care First South Korea emphasizes Confucian cultural values and upholds the old-age policy of “family care first and public care second”. Therefore, South Korea has formulated a more detailed tax preferential policies to encourage and support the family pension.