我国城市养老社会化服务体系建设的财税政策研究

发布时间：2018-03-02 10:05

本文关键词： 养老社会化养老服务体系财政政策税收政策　出处：《集美大学》2015年硕士论文　论文类型：学位论文

【摘要】：面对我国城市人口严峻的老龄化挑战,以及城市老年人日益增长的养老服务需求与养老服务供给不足的矛盾,走养老社会化道路已是必然趋势。养老社会化不仅意味着养老服务主体由传统的单一主体向多元主体转变,也意味着养老服务质量与效率的提高。养老社会化的实现以养老服务体系的确立为依托。完善的养老服务体系建设离不开政府的扶持与引导,尤其是财税政策的支持。然而,如何完善我国城市养老社会化服务体系建设的财税政策值得深入研究。本文分为六个章节:第一章,绪论。依次介绍文章的研究背景与研究意义、国内外相关研究综述、研究内容与分析方法、可能创新点与不足。第二章,财税政策促进城市养老社会化服务体系建设的相关理论基础。首先,界定了养老社会化和养老社会化服务体系的内涵;其次,结合公共产品理论、新公共服务理论、福利多元主义理论、社会保障——国家干预理论论述了财税政策促进养老社会化服务体系建设的理论基础;最后,提出了完善我国城市养老社会化服务体系的基本思路,包括基本原则和财税政策基本思路。第三章,我国城市养老社会化服务体系建设现状与问题分析。根据完善我国城市养老社会化服务体系建设的基本原则,依次从养老服务基础设施建设、养老服务内容、养老服务人才队伍建设、养老服务法规体系四个方面对我国城市养老社会化服务体系建设现状与问题进行了详细分析。第四章,我国城市养老社会化服务体系建设的财税政策现状与问题分析。根据完善我国城市养老社会化服务体系建设的财税政策设计思路,全面梳理和透彻解读了我国现行的关于养老服务体系建设的财税政策,包括养老社会化财政支出政策、养老社会化税收优惠政策、政府购买养老服务政策以及养老社会化融资政策,并深入剖析了其中存在的不足。第五章,财税政策促进城市养老社会化服务体系建设的国际经验借鉴。主要分析了美国、新加坡以及日本关于养老社会化服务体系建设的财税政策。第六章,促进我国城市养老社会化服务体系建设的财税政策建议。在前文研究分析的基础上,借鉴国际经验,立足于具体国情,提出促进我国城市养老社会化服务体系建设的财税政策建议。
[Abstract]:Facing the severe aging challenge of urban population in China, and the contradiction between the increasing demand for old-age service and the insufficient supply of old-age service, It is an inevitable trend to take the road of socialization of the aged, which not only means the transformation of the main body of the old-age service from the traditional single subject to the pluralistic one. It also means the improvement of the quality and efficiency of the old-age service. The realization of the socialization of the aged depends on the establishment of the old-age service system. The construction of the perfect old-age service system can not be separated from the support and guidance of the government, especially the support of the fiscal and tax policies. This paper is divided into six chapters: chapter one, introduction. The research background and significance of the article are introduced in turn, and the related researches at home and abroad are summarized. The second chapter is the theoretical basis of fiscal policy to promote the construction of urban old-age social service system. Firstly, it defines the connotation of pension socialization and old-age social service system. Secondly, combining the theory of public goods, the theory of new public service, the theory of welfare pluralism, the theory of social security and state intervention, this paper discusses the theoretical basis of fiscal and taxation policies to promote the construction of socialized service system for the aged. This paper puts forward the basic ideas of perfecting the socialized service system of urban old-age care in China, including the basic principles and the basic ideas of fiscal and taxation policies. Based on the basic principles of perfecting the construction of urban old-age social service system in China, the author analyzes the present situation and problems of the construction of urban old-age social service system in China, and in turn from the construction of the infrastructure of the old-age service, the content of the old-age service, This paper analyzes in detail the present situation and problems of the construction of social service system for the aged in our country from four aspects, namely, the construction of talents for the aged and the legal system of the service for the aged. Chapter 4th, The present situation and problems of the financial and taxation policies in the construction of the urban old-age social service system in China are analyzed. According to the design ideas of the fiscal and taxation policies to perfect the construction of the urban old-age social service system in China, It comprehensively combs and thoroughly interprets the current fiscal and taxation policies on the construction of the old-age service system in China, including the socialized financial expenditure policy for the aged, the preferential taxation policy for the aged, The government buys the old-age service policy and the old-age socialized financing policy, and has deeply analyzed the insufficiency. 5th chapter, the finance and tax policy promotes the city old-age social service system construction international experience to draw lessons from, mainly analyzed the United States, The Financial and tax policies of Singapore and Japan on the Construction of the Social Service system for the aged. Chapter 6th, suggestions on the Fiscal and tax policies to promote the Construction of the Social Service system for the aged in the cities of China. Based on the specific national conditions, this paper puts forward some suggestions on fiscal and taxation policies to promote the construction of socialized service system for the aged in cities in China.
【学位授予单位】：集美大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D669.6

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