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我国已进入老龄化社会,老龄化、高龄化、空巢化和失智化等矛盾和问题凸显。面对日益严峻的人口老龄化趋势,加快发展养老服务业,满足迅猛增长的养老服务需求,已成为我国社会经济发展的重要战略性任务。2013年《国务院关于加快发展养老服务业的若干意见》提出我国养老服务业发展目标:“到2020年,全面建成以居家为基础、社区为依托、机构为支撑,功能完善、规模适度、覆盖城乡的养老服务体系”。大力发展养老服务,不但是满足老龄化社会对养老的需求,也是我国产业转型的重要战略部署。促进我国养老服务发展,既要面向市场,又要政府投入,还需政策支持。而税收政策是影响和制约养老服务发展的重要因素。消除税收障碍,实现养老服务跨越式发展,已成为当下迫切需要破解的政策难题。
Our country has entered the aging society, with the contradictions and problems such as aging, aging, empty nesting and de-zygosis prominent. Faced with the increasingly serious population aging trend, accelerating the development of the pension service and meeting the rapidly growing demand for pension services have become an important strategic task for China’s social and economic development. 2013 “Several Opinions of the State Council on Speeding up the Development of the Old-age Care Services” Put forward the development target of China’s aged-care service industry: “By 2020, it will be built on the basis of home and community, supported by institutions, fully functional, moderately-sized and covered Urban and rural pension service system ”. Vigorous development of pension services is not only to meet the needs of the elderly in the aging society, but also an important strategic arrangement for China’s industrial restructuring. To promote the development of pension services in our country, we must not only face the market but also the government inputs, and need policy support. The tax policy is to influence and restrict the development of pension services an important factor. Eliminating the obstacles of taxation and realizing the leapfrog development of pension services has become a policy challenge urgently needed to be solved.