Optimization Research On The Tax Preference Of The Elderly Service Industry Of Yunnan Province

According to the census data in 2020,the proportion of the population aged 65 and above is 13.50 %,while the proportion of the population aged 65 and above in Yunnan Province is 10.75 %.Although the degree of aging in Yunnan Province is lower than the national average,the aging situation is very serious.The development of the elderly services is generally lagging behind the economically developed areas,and is still in the primary stage.Moreover,tax preferences can Increase supply and demand of the elderly services,which can develop the elderly service industry.This paper combs the tax preferences of the elderly service from five aspects: tax categories,preferential methods,preferential contents,preferential objects and preferential links.It is found that the tax preferences of the the elderly service industry has five problems : 1.policy definition is not standardized,systematic and rigorous enough;2.tax preferential policy coverage is low,tax fairness is insufficient;3.insufficient incentive of preferential tax policies;4.insufficient fairness of demand-side tax preferential Policy;5.low efficiency of supply-side preferential tax policies.Then,drawing on the experience of formulating tax preference which used to develop the elderly service industry in United States,Japan and Europe,the author think that we can take seven measures to optimize tax preference of the elderly service : first,strengthening the standardization and unity of tax incentives;second,expanding the coverage of tax preferences;third,explore the diversification of tax incentives;fourth,expand preferential tax policies;the fifth is to explore the establishment of preferential tax policies for home-based and community elderly care services;the sixth is to enhance the incentive of tax preferences;the seventh is to improve execution of tax department;the eighth is to strengthen the supervision and management of tax incentives.