Research On Tax Preferential Policies To Promote The Development Of Elderly Care Service Industry

Aging is a global social problem,and China is no exception.In recent years,affected by the weakening of the role of demographic dividend in the past,the degree of aging in China has become more and more serious,which has triggered a series of social contradictions,and the problem of aging has attracted more and more attention.Influenced by China’s traditional culture of more than 5000 years,China’s current main elderly care model is still the family centered home-based elderly care model,which can maintain family relations and meet the elderly group’s life and psychological dependence on their children.According to document No.[2022] 1 issued by the National Commission on aging,it is necessary to improve the elderly care service system,innovate home-based community elderly care services,standardize the development of institutional elderly care,and protect the rights and interests of the elderly.It is also necessary to encourage the social participation of the elderly,continue to play a role,and make the elderly have something to do.Previously,domestic scholars mainly focused on fiscal policy to analyze the impact of China’s fiscal expenditure on the elderly care service industry,while the discussion on tax preferential policies is more one-sided.Therefore,based on the preferential tax policy,this paper studies the promotion of tax preference to the development of China’s elderly care service industry by using various research methods such as literature analysis,multidisciplinary research,comparative analysis and fuzzy comprehensive analytic hierarchy process.The first part of the article mainly introduces the research background and significance of tax preferential policies to promote the development of elderly care service industry,expounds the research status of relevant problems at home and abroad by using the method of literature analysis,and finally roughly introduces the research contents and methods,innovations and deficiencies of the article.The second part of the thesis introduces the relevant concepts and basic theories of tax preferential policies supporting the development of the elderly care service industry: Firstly,it explains the connotation of the elderly care service industry,divides the elderly care industry according to the income data of the National Bureau of statistics and China industrial information network,and expresses the connotation and types of tax preferential policies in the form of tables;secondly,through the basic theoretical analysis,it is concluded that the preferential tax policy can have an impact on the elderly care service industry from both supply and demand;finally,the curve in economics is used to explain in detail the action mechanism of China’s preferential tax policy.The third part of the thesis is the analysis of the development of China’s pension service industry and the current situation of tax preferential policies: firstly,it summarizes the results achieved in the development of China’s pension service industry,and then explains it from the perspective of supply and demand,the development status of China’s pension service industry is based on the number of pension institutions,it can be seen that although China’s elderly care service industry has made great achievements,it still lags far behind the international level due to its late start and the limitations of various factors;finally,taking the preferential tax policy as the starting point,this thesis introduces the relevant preferential tax policies to promote the elderly care service industry in China at the current stage,and puts forward the problems existing in the supply side and demand side of China’s preferential tax policy in the elderly care service industry.The fourth part is to use FAHP to evaluate the tax policy effect of the development of elderly care service industry.By constructing a stepped tax policy evaluation index system,it is divided into target level,criterion level and scheme level according to the standard of AHP analytic hierarchy process,and then establish a stepped level structure and construct a judgment matrix to calculate the weight of each level.Finally,taking 111 elderly care institutions in Nanchang City,Jiangxi Province as a sample,Through the fuzzy evaluation of the current tax policy content of the elderly care service industry in the form of questionnaire survey,this thesis obtains the problems of insufficient effect and feasibility of China’s current tax preferential policies,which shows that China needs to further strengthen the support for the elderly care service industry and improve the profit margin of the industry.The fifth part introduces the experience of the development of foreign pension service industry,and lists the developed countries in the west,the United States and Switzerland,the high welfare country,and Japan and South Korea,the Asian countries with the highest degree of aging.It refines the experience according to the effect of the preferential policies put forward by various countries,so as to provide clear ideas for the optimization of the following suggestions.The last part is the general idea and optimization suggestions for China’s tax preferential policies to promote the development of pension service industry.Firstly,it introduces the general idea,then puts forward that we should pay attention to the feasibility and effect of tax preferential policies according to the relevant problems of tax preferential policies listed above,and puts forward corresponding countermeasures and suggestions from the two levels of supply and demand of pension service industry.