日本的消费税调整与医疗护理体制改革

发布时间：2018-04-03 17:00

本文选题：日本　切入点：消费税　出处：《社会保障研究》2015年02期

【摘要】：在少子老龄化加剧的背景下,日本中央和地方财政支出中社会保障有关费用支出剧增。为了充实和稳定社会保障资金来源,也为了增加财政收入,日本政府实行了社会保障与财税一体化改革。提高消费税率就是一体化改革的一部分。构筑受益与负担均衡的社会保障制度,不仅有利于实现社会保障制度的可持续性,也有利于实现财政稳健性目标。深入分析日本消费税调整对社会保障制度的影响,全面回顾社会保障与财税一体化改革过程,多角度探讨日本医疗护理体制改革,尤其地域综合医疗护理体系,对我国今后应对人口老龄化带来的老年医疗护理压力,制定切实可行的医疗护理制度有着一定的借鉴意义。
[Abstract]:Against the background of the aging of minority children, the expenditure on social security in Japan's central and local fiscal expenditure has increased sharply.In order to enrich and stabilize the source of social security funds and to increase fiscal revenue, the Japanese government has implemented the reform of integration of social security and taxation.Raising consumer tax rates is part of an integrated reform.Constructing a social security system with balanced benefits and burdens is not only conducive to the sustainability of the social security system, but also conducive to the realization of the goal of fiscal soundness.The influence of Japan's consumption tax adjustment on the social security system is deeply analyzed, the process of the integration of social security and finance and taxation is reviewed, and the reform of Japan's medical and nursing system, especially the regional comprehensive medical and nursing system, is discussed from various angles.It has certain reference significance for our country to deal with the pressure of medical nursing of the aged brought by the aging population and to establish a feasible medical and nursing system in the future.
【作者单位】：天津社会科学院日本研究所;
【基金】：国家社会科学基金项目“日韩两国依托产官学研发展老龄服务产业机制研究”(编号:14BGJ007)、国家社会科学基金项目“日韩两国依托产官学研发展老龄服务产业机制研究”(编号:14BGJ007) 天津市哲学社会科学规划课题“日韩两国老龄服务产业比较研究”(编号:TJZZ13-009)成果
【分类号】：F813.13;R199

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