Research On Fiscal And Taxation Policies To Promote The Development Of China's Old-age Care Service Industry

Since the 1990 s,the number of elderly people aged 60 and over has increased significantly,and the dependency ratio of the elderly has risen sharply.The aging problem has become more and more serious in recent years.Affected by the birth policy,the number of family members is becoming less and less,and it is difficult to realize the needs of the elderly for daily care and medical rehabilitation.The old-age service industry has emerged as the times require.However,China's old-age care service industry is still in the early stage of development.The problems of severe imbalance between supply and demand,the low quality of employees,and the imbalance of industry resources are becoming more and more obvious.the elderly can't get due living security.The public welfare nature of the old-age service industry determines that the government can't ignore it and needs to take certain measures to guide its healthy development.The fiscal and taxation policy is one of the important ones.Due to regional economic development imbalance,pension institutions exist attribute distinction,industry is making unreasonable subsidies and tax incentives of incomplete.How to promote the long-term development of the aged care service industry through reasonable fiscal and taxation policies to match the growing needs of the elderly,It is the key issue of this article.From the long-term development perspective,this paper first elaborates the research background and significance,introduced the domestic and foreign related research situation,the second in the mastery of pension services concept and related theory,on the basis of the present situation of the development of pension services and analyzing the present situation and problems of the fiscal and taxation policy,summarizes the existing problems in the development.Learning from the experience of fiscal and taxation policies for the aged care service industry in the United States,Japan,Singapore,combined with China's actual fiscal and taxation policy recommendations.Our country should set up the specific national conditions endowment service system,improve the old-age security system,perfect the government purchase mechanism.increase financial support,adjusting fiscal subsidy form,perfecting tax incentives,and improve the pension service performance evaluation system of fiscal and taxation policy,build the talent training mechanism,implement pension service industry rapid development.