| An ageing population refers to the proportion of older people is increasing since the early 1970 s, the process of the practice of family planning policy makes China completed a demographic transition process in a relatively short time, which realized the high mortality rate from high birth rates and high natural growth rate to the reproduction of the low birth rate low death rate and low natural growth rate consistent with the change type of change is the proportion of older people is increasing quickly, according to international standard, China has now entered the aging society, will enter the aging society at the end of 2015, one of the most rapidly aging countries in the world The world’s population aging problem has become increasingly widespread, many countries are discussing their solutions, while China’s population aging problem and has its own historical and institutional roots China’s ageing population is mainly caused by fertility rates are falling.The effects of population aging on economic development in our country show the impact on consumer,savings impact, production methods affect, fiscal demand and so on Elderly population as a special group, their consumption level and consumption structure and population of other age groups was significantly different With the improvement of population aging degree, total consumption and consumption proportion of elderly people continue to improve, also gradually to the development of capital-intensive production mode and proportion of older people is increasing consumption makes savings, then from the investment for the government supply on aggravating the degree of population ageing will also put forward higher requirements Because our country unique fertility and population policies, making the future population age structure appeared serious problem in our country One of the most important is now working age aging, then drops rapidly working age population and elderly population rise As a result of the financial revenue and expenditure will happen very big change An ageing population will be on our country’s fiscal policy put forward higher request, not only improve the aging of the population needs, at the same time guarantee.This paper studies the main content is divided into five parts:The first part of introduction, elaborated the research background and significance, from the overall to the aging of the population of fiscal policy at home and abroad and an aging population and economic growth combing literature reading, such as the article put forward the main research contents and research methods.The second part the concept definition and theoretical basis This part mainly introduces an ageing population The difference between the population aging and the elderly Concepts such as population bring-up ratio; Life cycle theory analyzes the demographic transition theory Demographic dividend theory of population theory; Fiscal policy choice theory of the social security theory such as financial theory.The third part expounds the reality of China’s ageing population and the development trend of China’s ageing population through data comparison the size and structure of the unique characteristics; Sums up the current deal with the aging of the population of the fiscal and taxation policy, mainly including pension services Old-age pension industry high-tech tax incentives and other aspects; In-depth analysis of the basic reasons for China’s ageing population, summarizes the problem of an ageing population of fiscal policy in our country at present stage.The fourth part to predict the future 20 years in our country population pyramid figure, observe the development of China’s population structure change tendency and the future of demographic dividend in China, predict the future changes in population age structure of our country financial revenue and expenditure analysis the influence of population aging in our country future fiscal policy should be in what way to adjust and perfect.The fifth part summarizes the foreign population ageing fiscal policy experience, from Japan, Germany’s population aging policy in Britain and absorbing foreign fiscal policy lessons the aging of the population, it is concluded that China’s population aging of fiscal policy, to perfect the future population aging in our country fiscal policy to provide experiences of the system.The sixth part further adjusting and perfecting the aging of the population of fiscal policy Based on the above analysis, put forward the adjustment of the aging of the population in our country at present stage fiscal policy and Suggestions, and the prospect of an ageing population fiscal policy in the future... |
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