【作者】 刘颖；

【导师】 果艺；

【作者基本信息】 辽宁大学 ， 政府经济学， 2017， 硕士

【摘要】 在我国人口老龄化趋势不断加大、老年人人口激增及人口结构不断老化的背景下,老年人对于养老服务需求与日俱增。受我国历史传统思想影响,一直以来我国的养老主要以家庭为主,在我国实行计划生育政策以来,家庭人口数量不断减少,难以承担日益增加的养老负担。同时,政府的财力负担不断加剧,也难以提供满足社会实际需求的养老功能。养老服务业所呈现的供给与需求之间的矛盾不断加大,供给与需求的数量存在缺口。老年人对于养老服务的需求呈现多样化、高标准化,而现存的养老服务在很大程度上无法满足多元化的养老需求。养老服务业具有明显的公共服务性质,关乎广大群众的切身利益,是国家完善社会保障机制的重要领域。它的非营利性和公益性决定了其不能单独由政府或由市场提供。因此,养老服务业应该引入多元的参与主体,同时,明确各参与主体在养老服务业中的职能和角色。政府作为政策的制定者和监督者,应该发挥其支持和引导的职能,完善相关政策,鼓励多元主体参与进来,为养老服务业的发展创造良好的外部环境。但是,就目前政府对养老服务业所采取的扶持政策的现状来看,存在着财政投入不足、补贴结构不合理、补贴监管机制不足、政府购买缺乏规范流程以及税收优惠激励不足等问题,难以起到支持和鼓励多元主体参与养老服务业中来的作用。因此,为了解决现存的问题,亟需对现有的养老服务业的相关财税政策进行完善。本文以相关理论阐述和作用方式分析作为研究的理论支撑,为接下来的分析提供理论支持。同时以相关数据为支撑、结合具体案例分析,阐述养老服务业的发展现状,以及相关财税政策的发展现状,进而对我国养老服务业在发展过程中取得的成绩与面临的诸多问题进行总结。首先,本文主要集中在目前对养老服务业实行的财税政策存在的一些问题的提出。其次,从美国、日本、新加坡这几个国外国家实行的养老服务业发展的做法和财税政策中,总结了我国可借鉴的经验。最后,对我国养老服务业的更好发展提出合理化财税政策建议。更多还原

【Abstract】 In the context of increasing aging population trend in China,the elderly for the growing demand for pension services is increasing.By the impact of historical and traditional thinking of our country,our pension services has always been dominated by the family.Since the implementation of the family planning policy in our country,the number of family population has been decreasing and it is difficult to bear the increasing burden of old-age pension.At the same time,the financial burden of the government is increasing,and it is difficult to provide the old-age function to meet the actual needs of society.The contradiction between the supply and demand of the pension service industry is increasing.The demand for old age services is diversified and standardized,and the existing pension services are largely unable to meet the needs of diversified pension.The pension service industry has obvious public service nature and is related to the vital interests of the masses.It is an important area for the state to improve the social security mechanism.Its nonprofit and public welfare determines that it can not be provided by the government alone or by the market.Therefore,the pension service industry should introduce multiple participants,at the same time,clear functions and roles of the participants in the pension service industry.As a policy maker and supervisor,the government should play its support and guidance function,improve the relevant industrial policy,and encourage the participation of multiple subjects to create a favorable external environment.However,there are some problems such as the lack of financial investment,unreasonable subsidy structure,insufficient subsidy supervision mechanism,the lack of standardized process of government purchase and insufficient tax incentives.These problems lead to the fact that multiple participants can’t play the role in the pension services.Therefore,in order to solve the existing problems,it is urgent to perfect the relevant fiscal and taxation policies.This paper analyzes the mechanism in the theory and displays the present situation of the development of the pension services,taking the relevant data as the support and combining with the specific case analysis,then sums up the achievements and theproblems.First of all,this paper focuses on problems of the existing fiscal and taxation policies.Secondly,this paper sums up the experience we can learn from abroad.Finally,this paper provides rationalized fiscal and taxation policy suggestions for the better development of China’s pension service industry.更多还原