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随着我国老年人口日益增多,老龄化发展速度也逐渐加快。早些年的计划生育那代独生子女的双亲渐渐衰老,子女承担的侍奉父母的压力重大,更还有空巢老人增多这类社会问题突现,建立并推行一套完善的养老保险制度体系迫在眉睫。然而,现今我国大部分地区的基本养老保险覆盖能力有限,对于企业而言所需资金数额庞大,不能满足人民群众日益增长的养老保障需求。所以利用税收政策鼓励实物型养老的推行,十分有利于缓解相关企业乃至政府的养老压力。
With the increasing number of elderly people in our country, the pace of aging has gradually accelerated. In recent years, the parents of only-child children with family planning have gradually aged. The children are under the pressure of serving their parents and the social problems such as the increase of empty nesters. It is imminent to establish and implement a sound system of pension insurance. However, in most areas of our country, the basic old-age insurance coverage is limited, and the huge amount of funds needed for enterprises can not meet the people’s growing needs for old-age security. Therefore, the use of taxation policies to encourage the implementation of physical-type endowment is very conducive to alleviating the pressure on pension-related enterprises and the government.