我国已进入人口老龄化时代,北京作为全国特大城市之一,早在1990年就已经进入老龄化城市之列。预计到2020年,北京市老年人口数量将达到350万。人口老龄化给社会带来新的矛盾和压力,对经济的发展也提出新的挑战。目前,由于社会转型、政府职能转变、家庭养老功能弱化,养老服务业发展严重滞后,难以满足日益庞大的老年人群的养老需求。鉴于财政支持和税收政策引 China has entered the era of population aging. As one of the megacities in China, Beijing has already entered the ranks of aging cities as early as 1990. It is estimated that the number of elderly people in Beijing will reach 3.5 million by 2020. The aging of population brings new contradictions and pressures to society and poses new challenges to economic development. At present, due to the social transformation, the transformation of government functions, the weakening of the family pension function, the development of the pension service industry lags behind seriously and it is difficult to meet the pension needs of the increasingly large elderly population. Given the financial support and tax policy cited