支持我国养老服务业发展的财税政策分析
发布时间：2018-07-24 17:31
【摘要】：财税政策工具作为宏观经济调控的主要手段之一,在促进养老服务业发展中起到了非常重要的作用,运用和选择合适的财税政策工具,能够充分发挥财政资金和税收政策的保障和引导功能,助力我国养老服务体系建设,促进我国养老服务业的发展。本文以财税政策工具的视角,从现行养老服务业财政投资、财政补贴、政府采购和税收扶持四大政策的现状及其作用机理出发,客观评价当前财税政策存在财政投资定位不准、财政补贴效果不佳、政府购买养老服务专业化程度不够、税收扶持资本引导不力等问题,提出了从改变财政投资方式、明确养老补贴定位、改革招投标机制、优化税收减免政策角度支持我国养老服务业发展的初步财税政策建议,对完善现行养老服务业相关财税政策具有一定的现实意义。
[Abstract]:As one of the main means of macroeconomic regulation and control, fiscal and tax policy tools play a very important role in promoting the development of old-age service industry. It can give full play to the function of guarantee and guidance of financial fund and tax policy, help the construction of pension service system in China, and promote the development of pension service industry in China. From the perspective of fiscal and tax policy tools, this paper analyzes the current financial investment, financial subsidy, government procurement and tax support of the four major policies and their mechanism of action, and objectively evaluates that the current fiscal and taxation policies are not in the right position of financial investment. The effect of financial subsidy is not good, the degree of specialization of government purchase of old-age service is not enough, and the guidance of tax support capital is not enough. The paper puts forward the following problems: changing the mode of financial investment, defining the orientation of pension subsidy, and reforming the bidding mechanism. It is of practical significance to optimize the tax relief policy to support the development of the old-age service industry in China.
【作者单位】： 中国财政科学研究院;
【分类号】：D669.6;F719
，
本文编号：2142123
[Abstract]:As one of the main means of macroeconomic regulation and control, fiscal and tax policy tools play a very important role in promoting the development of old-age service industry. It can give full play to the function of guarantee and guidance of financial fund and tax policy, help the construction of pension service system in China, and promote the development of pension service industry in China. From the perspective of fiscal and tax policy tools, this paper analyzes the current financial investment, financial subsidy, government procurement and tax support of the four major policies and their mechanism of action, and objectively evaluates that the current fiscal and taxation policies are not in the right position of financial investment. The effect of financial subsidy is not good, the degree of specialization of government purchase of old-age service is not enough, and the guidance of tax support capital is not enough. The paper puts forward the following problems: changing the mode of financial investment, defining the orientation of pension subsidy, and reforming the bidding mechanism. It is of practical significance to optimize the tax relief policy to support the development of the old-age service industry in China.
【作者单位】： 中国财政科学研究院;
【分类号】：D669.6;F719
，
本文编号：2142123
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