Research On The Financial And Taxation Policy Of The Development Of The Elderly Service Industry In Heilongjiang Province

In the context of population aging,the development of elderly care services has become an effective way for countries and regions to solve population problems.The Party Central Committee has also issued a series of policies to improve the quality and efficiency of elderly care services.In the National Fourteenth Five-Year Plan issued in 2021,it is proposed to improve the basic elderly care service system,vigorously develop inclusive elderly care services.The "14th Five-Year Plan" of Heilongjiang Province also clearly stated that it is necessary to develop the silver economy,and cultivate new types of elderly care services.In this context,it is significant to study the current fiscal and taxation policies for Heilongjiang Province’s development of the elderly service industry.In view of this,starting from the scientific connotation,classification,and characteristics of the elderly service industry,we will specifically analyze the mechanism of fiscal and taxation policies supporting the development of the elderly service industry;explain the basic theories of public product theory,industrial policy theory,and welfare pluralism in the elderly service industry The application in the development process of Heilongjiang Province;the development status of the elderly care service industry in Heilongjiang Province,including the situation of home care,the situation of community care,the situation of institutional care,etc.,as well as the current fiscal and taxation policies,and comprehensively use qualitative,quantitative analysis and comparative analysis methods to analyze the current Analysis of the problems and causes of fiscal and taxation policies reveals that there are problems such as insufficient financial investment in elderly care services,weak operability of financial subsidies for elderly care services,the weakening of tax preferential effect of elderly care services,the problems of low efficiency in the use of financial funds for elderly care services,and the causes of the imbalance of financial investment structure of elderly care services,the lack of scientific planning of financial subsidies for elderly care,the imperfect tax preferential policies of elderly care institutions,and the lack of supervision and management of special financial funds.By constructing a dynamic panel data model,this paper analyzes the impact of fiscal and tax policies on the level of elderly care services,and puts forward policy suggestions to optimize the financial investment structure of elderly care services,improve the operability of elderly care financial subsidies,aggrandizement the role of tax incentives of elderly care institutions,and improve the performance evaluation of elderly care funds,based on referring to the beneficial experience of the United States,Germany,Singapore,Japan and other foreign countries and Beijing,Tianjin,Shanghai,Sichuan,Jiangsu and other domestic experience,In order to give suggestions for the decision-making of relevant departments and promote the efficient and long-term development of elderly care service in Heilongjiang Province.