Study On The Tax Preference System For Promoting The Development Of The Elderdy Care Service Industry

Since entering the aging society in 2000,China has become the country with the largest aging population in the world,In addition,the change of modern family structure weakens the traditional family elderly care function,and the problem of social elderly care is becoming increasingly prominent.Although the Government has invested a large amount of financial fund in the field of elderly care,with the deepening ageing and the diversification of the needs of the aged,the market for elderly care services is undersupplied and there is a mismatch between supply and demand,so it is difficult to continue to rely on the Government to bear the supply of elderly care services alone.Under such circumstances,it is reasonable for the government and the market to jointly provide the supply of elderly care services,however,the large upfront investment and long payback period of the elderly care service industry have discouraged many market players.Therefore,the study of how to improve the preferential tax system of the elderly care service industry to enhance the investment guidance for market participants has positive significance for the development of the elderly care service industry.Although China has introduced a number of measures to provide tax preference for the elderly care services industry,in practice the tax preference are still not as satisfactory as they should be.The reason for this lies mainly in the imperfect preferential tax system of China’s elderly care service industry,which is manifested in the lower level of legislation,inadequate legal normativity and the lack of pertinence of the documents.Therefore,this thesis discusses the legitimacy of tax preferences in the elderly care service industry from the perspective of public interest,the principle of proportionality and the principle of equality,and,taking into account the actual situation of aging population and China’s existing tax preferences in the elderly care service industry,proposes the following countermeasures to address the existing deficiencies: adhere to the statutory principle of taxation,increase the pertinence of tax preferences,increase the form of tax preferences,balance the tax preferences among elderly care service organizations and improve the tax preferences management system in this industry.It is hoped that the improvement of thepreferential tax system for the elderly services industry will be promoted and will help to ease the pressure of ageing population.In addition to the introduction and conclusion,this thesis is divided into four parts,the main contents of each part are as follows:The first part analyzes the theoretical basis of tax preference for the elderly care service industry.This part first defines the concepts of elderly care service industry and tax preference and introduces the specific taxes preference and the effectiveness at different stages;then discusses the legitimacy of tax preference for the elderly service industry at three levels: the public interest,the principle of proportionality and the principle of equality.The second part provides an in-depth review of the preferential tax system for the elderly care services industry.At present,China’s preferential tax system for the elderly care services lacks unified and specific provisions.Therefore,this part introduces the evolution of the preferential tax system for elderly care services industry by distinguishing between tax types,starting from normative documents such as Enterprise Income Tax Law of the People’s Republic of China,Law of the People’s Republic of China on Farmland Occupation Tax and the "Notice" and "Announcement" related to the tax preferential system for elderly care services,and summarizes and analyzes the existing preferential tax system for elderly care services and its actual effectiveness.The third part sorts out the current preferential tax system for the elderly service industry in China,and summarizes the problems existing in the preferential tax system for the elderly care service industry in China.It mainly includes lower legislative level,inadequate legal standardization,lack of pertinence of document content,single form of tax preference,lack of fairness of tax preference among different elderly care service institutions and lack of preferential tax management system.The fourth part puts forward corresponding improvement suggestions to the problems existing in the current preferential taxation system for the elderly care service industry in China.First,adhere to the statutory principles of taxation and enhance the standardization of tax preferences.The second is to improve the pertinence of tax preference and strengthen the preferential treatment of key areas of elderly care service industry.The third is to increase the form of tax preference and improve the incentive effectiveness of the preferential system.The fourth is to balancethe preferential tax treatment between different elderly care service agencies and stimulate the enthusiasm of social capital to participate in the construction of elderly care service agencies.Fifth,improve the preferential tax management system of the elderly care service industry to ensure the healthy operation of the preferential system.