促进我国养老服务发展的财税政策研究

发布时间：2018-01-05 21:41

本文关键词：促进我国养老服务发展的财税政策研究　出处：《山西财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：人口老龄化是一国经济发展、生活质量提高、医疗和卫生以及科学技术进步带来的必然结果。发达国家是在物质财富积累到一定程度后才开始进入老龄化社会的,因此有较强的经济基础解决老年人的养老问题。从1999年开始,我国也加入了老龄化社会的队列。但是受我国国情的影响,我国的人口老龄化具有一些不同于发达国家的特点,如未富先老、老人数量庞大、老龄化迅速、老年人健康状况差等。大力发展养老服务是满足日益迫切的养老需求的必然要求,是拉动我国经济增长的重要引擎,同时有利于服务型政府的建设。论文在收集整理相关资料的基础上对促进我国养老服务发展的财税政策进行了研究,主要包括五个部分。第一部分介绍了论文的研究背景和意义,国内外文献综述,研究内容与方法,主要工作和创新。第二部分介绍了养老服务的内涵以及相关的基础理论。从养老服务的内容和形式来看,养老服务具有产品种类多、服务项目多、参与主体多的特点,在提供过程中要涉及到市场、政府等主体的关系。因此,对养老服务的内涵和基础理论进行分析,有助于确定养老服务的发展标准和方向。第三部分对我国养老服务及其财税政策进行了分析。在党和国家的高度重视下,我国养老服务得到了较快的发展,但是仍然存在一些不足,如机构设施数量不足、民办养老机构经营困难等。这些不足能否通过财税政策的实施得到切实的改善,是一个关键的问题。通过分析我国实施的财政投资、政府购买、财政补贴、税费优惠等政策,发现这些政策并未有效地给我国养老服务发展带来促进作用。比如财税政策对社会资本的引导效果不佳、家庭支持政策单一、对养老服务人才建设的支持不足等。第四部分对美国、瑞典、英国、日本四个国家发展养老服务的具体做法进行了分析,它们的做法各有侧重、各具特色,为我国的实践提供了有益的借鉴,如政府顶层设计引导多方力量参与,重视人才队伍的培养等。第五部分结合我国养老服务及其财税政策的现状及问题和国外的有益经验,参照政府制定的规划、目标,提出了具体的政策建议,包括促进供给主体多元化、丰富家庭政策、加强人才建设、加快信息化建设步伐。论文旨在通过对我国养老服务及其财税政策的研究,为政府制定政策提供新思路,探索促进资源优化配置、提高社会整体福利的途径。论文的创新之处在于,在已有研究的基础上,紧跟时代潮流,以“互联网+”的视角,提出制定财税政策加强养老服务信息化建设和提高老年人网络运用能力的建议,具有较强的时效性。
[Abstract]:Population aging is a country's economic development, improve the quality of life, the inevitable result of medical and health science and technology progress brought by developed countries. The material wealth accumulated to a certain extent after it entered the aging society, so there is a strong economic base to solve the problem of the elderly. From the beginning of 1999, China with the aging society queue. But by the conditions of our country, the aging population of our country has some characteristics different from that of developed countries, such as the old before getting rich, the quantity is huge, the rapid aging, the health status of the elderly poor. Vigorously develop the pension service is a necessary requirement to meet the urgent demand of pension the engine is an important driving force for China's economic growth, and is conducive to the construction of service-oriented government. Based on the collection of relevant information on promoting the development of China's pension services tax Policy research, mainly includes five parts. The first part introduces the research background and significance, literature review, research contents and methods, the main work and innovation. The second part introduces the connotation of endowment service and relevant theories. The content and form of the pension services, pension services many kinds of products, services, participation in the main, in the process involves the relationship between the government and the main body of the market. Therefore, this paper analyzes the meaning and basic theory of pension services, to help determine the development standard of pension services and direction. The third part is the analysis of China's pension services and the fiscal policy. In the attention of the party and country, the pension service has developed rapidly in China, but there still exist some problems, such as the number of institutions of private pension institutions by the lack of facilities The camp is difficult. These problems can be effectively improved through the implementation of fiscal policy, is a key problem. Through the analysis of China's implementation of the financial investment, government purchase, financial subsidies, preferential tax policy, these policies have not found effective for China's pension promote services development. Such as guiding effect fiscal policy on the social capital of poor family support policy is single, the pension service personnel construction lack of support. The fourth part of the United States, Sweden, the UK, specifically the development of pension services in Japan in four countries were analyzed, their practices are different, unique, provides a useful reference for the practice in our country, such as the government guide the participation of top-level design, pay attention to personnel training and so on. The fifth part of the combination of China's pension services and fiscal policy and the present situation and problems of foreign countries Good experience and reference to the government's plan, goal, put forward specific policy recommendations, including the promotion of diversification, rich family policy, strengthen the construction, accelerate the construction of informationization. The purpose of this paper is to research on China's pension services and fiscal policy, for the government to formulate policies to provide new ideas, explore the promotion of resource optimization the configuration, improve the whole social welfare. The innovation of this paper is on the basis of the existing research, follow the trend of the times, to "Internet plus" point of view, put forward establish fiscal policies to strengthen the pension services informatization construction and improve the elderly people's ability of using Internet recommendations, with a strong timeliness.

【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F719;F812.0;D669.6

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