Research On Tax Preference Policy To Promote The Development Of China’s Pension Services

With the deepening of the population aging and the degree of urbanization in our country,the traditional function of family has weakened day by day.It is necessary to develop the social old-age model and the pension services came into being.The pension services is an economic entity that provides residential services,daily necessities,financial and insurance services and so on for old people.In recent years,although China’s pension services has made great progress,it is still in the primary stage of development.Compared with foreign countries,there is still a big gap.The development of the institutional pension services is not balanced.The development of the domestic pension services is insufficient and the development of the community pension services is not enough and so on.To solve these problems and encourage the development of the pension services,the government has given a number of preferential policies,but they are mainly fiscal policies currently,and the tax policy is not enough.Tax policy did not play its role in the solution of the existing problems of pension services,so we need to pass further study to improve its development.Therefore,this paper takes the tax preference policy as the breakthrough point and puts forward the suggestions to improve the tax preference policies of pension services through the analysis of the existing problems and the foreign experience of the tax preference policies of the pension services.The first part mainly introduces the research background and the research significance of the article and summarize various relevant articles from the domestic and foreign two angles,after the article elaborates the research method,the innovation point,and the insufficiency.The second part introduces the connotation and type of the pension services and the tax preference,the theory of public goods,the externality theory,the mixed welfare economic theory and the industrial primary development theory.It points out that the tax preference policy affect the overall development of pension services through supply and demand.The third part starts from the present situation of the development of the pension services in our country and points out that the tax preference policy is still not enough in authority and rigor,and it lacks scientificity in the supply of old-age services.It is also insufficient in supporting the old-age services supply and management.Then it analyzes the causes of the problems from the four aspects:tax laws and regulations,the development degree of the old-age services,the coordination of government departments and the level of tax management.The fourth part summarizes the advanced experience of promoting the development of the pension services from the aspects of the pension models,the tax preference policies on the supply and demand of old-age services in the United States,Japan,the United Kingdom and France.The introduction of the experiences is the ground of later suggestions.The fifth part first puts forward the whole idea of promoting the development of the pension services in our country,and demands that the government and the market should clarify their functions in the development of the old-age services industry.It also points out that the tax policy in improving the pension services including legal principle,equity principle,efficiency principle and the principle of reasonable.Then it puts forward four suggestions to improve the tax preference policy of the pension services:to enhance the authority of the preferential policies and rigor,to enhance the scientificity of tax preference policies for the provision of pension services,strengthen the demand for pension services in favor of tax preference policies and to improve the management of tax incentives.