Fiscal And Taxation Policy Research To Promote The Development Of Pension Service Industry

Population aging is the result of various factors,such as the improvement of quality of life,the improvement of medical and health conditions,and the development of social economy.Although China has been aging for less than 20 years,it has the largest elderly population in the world.In order to protect the pension rights and interests of the elderly,the government has invested a large amount of financial funds in the pension field.However,as China's aging degree deepens and the aging population continues to increase,social pressure on the elderly will continue to increase,and it will be difficult to guarantee the needs of the elderly population by relying only on government power.At the same time,the change of family structure leads to the weakening of the traditional family pension function,and the socialized pension mode will shoulder the burden of supporting the aged.At this point,the pension service industry,as an important industry to undertake the social pension,emerges at the right moment.At present,China's pension service industry is in the early stage of its development,and the particularity of its services determines that the government should guide and support the development of the pension service industry.As an important means for the government to guide the transformation and upgrading of industrial structure,optimize the allocation of resources and promote economic development,fiscal and tax policies should play an important role in guiding the development of the pension service industry.Although the Chinese government has introduced a series of fiscal and tax policies in response to this problem and achieved some results,it has to be acknowledged that there are still some problems such as insufficient fiscal and tax policy support and unreasonable investment structure.It is necessary to promote the development of the elderly care service industry in order to meet the increasing demand for increasingly diversified and multi-tiered elderly care services.By collecting and sorting out relevant information,this paper studies and analyzes the current fiscal and taxation related to the pension service industry,in order to find out the existing unreasonableness and prepare for the following policy recommendations to guide the development of the pension service industry.This paper is divided into six parts.The first part introduces the research background,research significance,literature review at home and abroad,research ideas and methods,as well as innovation points and shortcomings of the paper.The second part is mainly on pension services related concepts and an introduction to the basic theory,by comparing the pension services,pension undertaking and the pension industry analyzes the differences and relations,this paper studies the endowment services for the scope,and indicates that the development of pension services through correlation theory in this paper,the need for government intervention,and the effect mechanism of pension services to the fiscal and taxation policy is analyzed.Finally,the financial and tax policies of the pension service industry are analyzed to show that the financial and tax support for the pension service industry can have a favorable impact on China's social economy,thus demonstrating the necessity of financial and tax support for the pension service industry.The third part summarizes and sorts out the current fiscal and tax policies that can promote the development of pension service industry in China,and analyzes the existing problems.The fourth part is the reference of the international experience in the development of the pension service industry,and analyzes the experience gained by the United States,Japan and Germany in the development of the pension service industry,in order to find a suitable path for the development of China's pension service industry.The fifth part is the fiscal and tax policy Suggestions to promote the development of China's pension service industry,hoping to promote the development of China's pension service industry advice and Suggestions.The sixth part is the summary and prospect of the development of the pension service industry.