支持养老产业发展的财税政策工具选择与应用研究

发布时间：2018-06-05 23:36

本文选题：养老金 + 养老产业　；参考：《西南大学学报(社会科学版)》2017年06期

【摘要】：财税政策工具以其产业促进、经济发展、社会公平功能支持养老产业发展,已为世界多数国家和地区证实。本世纪以来,财税政策工具屡屡成为政府影响养老产业发展速度和质量的关键因素,其功能优势获得各方认同。然而,现行的政策文本和地方实践表明,养老产业财税政策工具欠缺对养老产业特性的提炼、工具的养老产业差异缺失、工具的类型与潜能挖掘不足以及工具间的组合配置应用不佳等困境。要想摆脱困境,并发挥财税助力养老产业发展的作用,在于养老产业的财税政策工具应用的法治化,既要实现养老产业财税政策工具的组合配置使用,又要规范养老产业财税政策工具使用。如此,方能达成财税支持养老产业发展的美好愿景。
[Abstract]:Fiscal and tax policy tools have been proved by most countries and regions in the world to support the development of pension industry with the functions of industry promotion, economic development and social equity. Since this century, fiscal and tax policy tools have repeatedly become the key factor of the government's influence on the speed and quality of the development of the old-age industry, and its functional advantages have been recognized by all parties. However, the current policy texts and local practices show that the financial and tax policy tools of the old-age industry lack of refining the characteristics of the old-age industry, and the differences of the pension industry are missing. The types and potentials of tools are not well exploited, and the combination configuration between tools is not well used. In order to get rid of the predicament and give play to the role of finance and tax to help the development of the endowment industry, it is necessary to realize the combination allocation and use of the financial and tax policy tools of the endowment industry, which lies in the legalization of the application of the financial and tax policy tools of the pension industry. Also want to standardize endowment industry finance and taxation policy tool use. Only in this way can we achieve a good vision of fiscal and tax support for the development of the pension industry.
【作者单位】：西南大学法学院;
【基金】：国家社会科学基金一般项目“养老保险基金保值增值立法创新研究”(15BFX103) 中国法学会2016年度部级法学研究课题“养老产业发展中的财税政策工具法律配置研究”[CLS(2016)D95] 2016年中央高校基本业务费专项资金资助“养老保险基金投资产品制度设计法律问题研究”(SWU1609117)
【分类号】：D669.6;F719;F812.0

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