Study On Tax Preferential Legal Problem Of Private Elderly Care Institutions In China

In recent years,the problem of population aging in China has become increasingly serious.The aging population has grown rapidly and will continue to grow.Some researchers predict that the population aging rate in 2030 will be as high as 25.51%.The problem of insufficient supply of elderly care services has become a major strategic issue related to the national economy and people’s livelihood.How to solve this problem has become a major concern of the party and the people.The soaring demand for elderly care services has brought tremendous pressure on the country’s elderly care services,which cannot be supported by national finance alone.Based on such national conditions,Chinese government attach great importance to it,seek a new path for the supply of elderly care services,and call on the nation to provide strong support for the elderly.The party and the government have emphasized in many documents to address the issue of elderly care.The elderly service industry must take the path of socialization,industrialization,and marketization,attracting growing private capital into the elderly care service field,and alleviating the pressure on the country for elderly care.At present,the support of elderly care in China is mainly provided by families,communities and institutions.Affected by the family planning policy,Chinese family structure has undergone major changes,and the supply of family care for the elderly is seriously inadequate;community care and public care institutions are mainly supported by government finances.Even if some private capital is introduced,the government finances pressure cannot be fundamentally relieved.Therefore,private elderly care institutions have become a key part of the socialization,industrialization and marketization of elderly care services in China.However,due to the quasi-public product nature of elderly care services,and the development of private elderly care institutions is still in the early stages,the characteristics of large initial investment,long investment cycle,and slow return on income make private capital discouraged.At this time,the government needs to use tax leverage-provide tax preferences to carry out macro-control on the market,promote the sound development of private elderly care institutions,and solve the problems of "difficult and expensive elderly care".Although there are regulations on tax preferences for private elderly care institutions in China,there are still some legal issues in its system.Most of the theoretical studies on the tax preferences for private elderly care institutions are briefly mentioned in the research on the fiscal policy of the entire elderly care industry,lack of systematic,in-depth and all-round research.Therefore,no matter from the actual national conditions or the current theoretical studies,it is very necessary to further discuss the legal issues of tax preferences for private elderly care institutions.Through the analysis of the necessity of developing private elderly care institutions,this paper clarifies the indispensable and important role of private elderly care institutions in solving my country’s elderly care problems;through the study of the necessity and feasibility of granting private elderly care institutions tax preferences,it is found that the country bears national responsibility for the elderly,while the provision of elderly care services by private elderly care institutions is actually to share the pressure for the government,so when the development of private elderly care institutions encounter difficulties,the government is obliged to provide support for them.Financial support is the most critical.Among many fiscal policies,tax preferences have irreplaceable advantages,so it is self-evident that giving private elderly care institutions tax preferences is necessary.However,the beneficiary of tax preferences is specific,which will inevitably affect tax fairness.However,if it can be proved that the degree of"deviation" from the principle of tax fairness by adopting tax preferences is within a reasonable range,then it is feasible to give tax preferences to private elderly care institutions.The article uses the principle of proportionality to demonstrate that although the tax preferences granted to private elderly care institutions will break the fairness of the elderly care institutions’ service market,the principle of proportionality is followed in terms of scope,degree and duration due to the public welfare purpose of solving elderly care problems.Therefore,it is feasible to give it tax privileges.In order to explore the legal issues of tax preferences for private elderly care institutions,it is necessary to sort out the existing law systems.The study found that the current measures are conducive to stimulating the enthusiasm of private capital to flow to such institutions,but problems still exist.For example,because of the influence of our traditional "raising children and preventing old age" thought,the citizens have misunderstandings about private elderly care institutions,leading to insufficient attention to the private institutions for the aged in the legislative guiding ideology;due to the variability of demand,the problem of policy replacing law is serious;the unclear positioning of private elderly care institutions in China leads to violation of the profit-seeking nature of capital,and excessively differentiates between profit-making and non-profit private elderly care institutions;due to insufficient understanding of the development difficulties of private elderly care institutions and lack of awareness of problems,the system design of tax preference to solve its development dilemma is not pertinent;due to the unclear division of the functions of different departments,the supporting system for tax preferences is not perfect,etc.In order to solve the legal problems of tax preferences for private elderly care institutions in China.First of all,the legislative guiding ideology should be clarified,and attention should be paid to the private elderly care institutions;secondly,the legislative level of tax preferences should be increased by cleaning up existing policies and legalizing good policies;thirdly,increasing the degree of preferential treatment for profit-making private elderly care institutions.In the standard distinction,increase the size of the institution,the establishment time,the pricing of elderly care services,and the difficulty level of the elderly which is accepted,etc.,and establish a unified but differentiated tax preference system;then,take the institutional dilemma as the guide to establish targeted solutions for private elderly care institutions tax preferences when the institutions are in the process of establishment and operation;finally,it is necessary to improve the application procedures of tax preferences,standard management system and evaluation system,establish a dynamic adjustment mechanism of tax preferences,promote the effective effect of tax preferences,promote the vigorous development of private elderly care institutions.Under the background of population aging,provide long-term support for solving the problem of insufficient supply of elderly care services in China.