我国养老服务业发展中的财税政策研究

发布时间：2018-05-21 03:42

本文选题：养老服务业 + 财税政策　；参考：《辽宁大学》2017年硕士论文

【摘要】：在我国人口老龄化趋势不断加大、老年人人口激增及人口结构不断老化的背景下,老年人对于养老服务需求与日俱增。受我国历史传统思想影响,一直以来我国的养老主要以家庭为主,在我国实行计划生育政策以来,家庭人口数量不断减少,难以承担日益增加的养老负担。同时,政府的财力负担不断加剧,也难以提供满足社会实际需求的养老功能。养老服务业所呈现的供给与需求之间的矛盾不断加大,供给与需求的数量存在缺口。老年人对于养老服务的需求呈现多样化、高标准化,而现存的养老服务在很大程度上无法满足多元化的养老需求。养老服务业具有明显的公共服务性质,关乎广大群众的切身利益,是国家完善社会保障机制的重要领域。它的非营利性和公益性决定了其不能单独由政府或由市场提供。因此,养老服务业应该引入多元的参与主体,同时,明确各参与主体在养老服务业中的职能和角色。政府作为政策的制定者和监督者,应该发挥其支持和引导的职能,完善相关政策,鼓励多元主体参与进来,为养老服务业的发展创造良好的外部环境。但是,就目前政府对养老服务业所采取的扶持政策的现状来看,存在着财政投入不足、补贴结构不合理、补贴监管机制不足、政府购买缺乏规范流程以及税收优惠激励不足等问题,难以起到支持和鼓励多元主体参与养老服务业中来的作用。因此,为了解决现存的问题,亟需对现有的养老服务业的相关财税政策进行完善。本文以相关理论阐述和作用方式分析作为研究的理论支撑,为接下来的分析提供理论支持。同时以相关数据为支撑、结合具体案例分析,阐述养老服务业的发展现状,以及相关财税政策的发展现状,进而对我国养老服务业在发展过程中取得的成绩与面临的诸多问题进行总结。首先,本文主要集中在目前对养老服务业实行的财税政策存在的一些问题的提出。其次,从美国、日本、新加坡这几个国外国家实行的养老服务业发展的做法和财税政策中,总结了我国可借鉴的经验。最后,对我国养老服务业的更好发展提出合理化财税政策建议。
[Abstract]:Under the background of the increasing trend of population aging, the population explosion and the aging of the population structure, the demand for old-age services is increasing day by day. Under the influence of our country's historical tradition thought, the old-age support in our country has been dominated by the family. Since the implementation of the family planning policy, the number of the family population has been decreasing and it is difficult to bear the increasing burden of providing for the aged. At the same time, the financial burden of the government is increasing, and it is difficult to provide the pension function to meet the actual needs of the society. The contradiction between supply and demand is increasing, and there is a gap between supply and demand. The needs of the elderly for pension services are diversified and highly standardized, while the existing pension services can not meet the needs of the diversified pension to a large extent. The endowment service industry has the obvious public service nature, relates to the masses vital interest, is the important domain which the country consummates the social security mechanism. Its non-profit and commonweal nature determines that it cannot be provided by the government alone or by the market. Therefore, the pension service industry should introduce multiple participants, and at the same time, clarify the functions and roles of each participant in the pension service industry. As the policy makers and supervisors, the government should give play to its function of support and guidance, improve the relevant policies, encourage the participation of multiple subjects, and create a good external environment for the development of the old-age service industry. However, in view of the current situation of the government's support policies for the old-age service industry, there are insufficient financial investment, unreasonable subsidy structure, inadequate subsidy supervision mechanism, It is difficult to support and encourage the multiple subjects to participate in the old-age service industry because of the lack of standard process of government purchase and insufficient incentive of tax incentives. Therefore, in order to solve the existing problems, there is an urgent need to improve the existing pension services related fiscal and tax policies. This paper provides theoretical support for the following analysis by using the related theories and the analysis of the mode of action as the theoretical support of the research. At the same time, with the relevant data as the support, combined with the specific case analysis, this paper expounds the current situation of the development of the old-age service industry, as well as the development of related fiscal and tax policies. And then summarizes the achievements and problems in the development of the pension service industry in China. First of all, this paper mainly focuses on the problems existing in the current fiscal and taxation policies for the old-age service industry. Secondly, this paper summarizes the experience of our country from the practices and fiscal policies of the development of pension service industry implemented by the United States, Japan and Singapore. Finally, the better development of the pension service industry in China proposed rationalization of fiscal and tax policy recommendations.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D669.6

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