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当前我国的老龄化趋势日趋严重,老年群体不断增长的养老服务需求与养老服务供给不足的矛盾突出,养老服务的发展需要政府的支持和引导,财税政策是政府进行养老服务调节的重要手段。本文主要分为三个部分:我国养老服务财税政策的现状、问题分析以及相应的财税政策建议。全面梳理了当前我国现行支持养老服务发展的财税政策即财政支出政策、税收优惠政策和政府购买政策,并对其在实施过程中出现的不足进行了剖析。
At present, the trend of aging in our country is worsening day by day. The contradiction between the increasing demand of aged services and the insufficiency of providing services for the elderly is prominent. The development of pension services needs the support and guidance of the government. The fiscal and taxation policies are the important means for the government to regulate the aged services. This article is divided into three parts: the status quo of China’s pension service finance and taxation policy, the problem analysis and the corresponding fiscal and taxation policy recommendations. The current fiscal and taxation policies that support the development of pension services in our country, namely, the fiscal expenditure policy, the preferential taxation policy and the government purchase policy, are comprehensively sorted out and the deficiencies in the implementation process are analyzed.