摘要
随着我国老龄化进程加快和社会养老需求的不断增长,现行税收政策与养老服务业发展趋势的要求之间存在着相对滞后的问题。对我国养老服务业的发展趋势、税收现状与问题进行了论述。在借鉴部分国家(地区)养老服务业财税支持政策经验的基础上,从居家养老、社区养老、机构养老等方面,分类提出完善我国养老服务业税收政策的基本思路、原则和具体建议。
With the increase of aging population and the demand of social endowment, there is a relatively lag problem between the current taxation policy and the requirements of elderly care service industry development trend. The development trend of elderly care service industry, taxation current status and problems are discussed in this article. It draws lessons from some countries （regions） elderly care service industry＇s fiscal and tax support policy and experience, and puts forward the basic thoughts, principles and specific suggestions on our country＇s elderly care service industry taxation policy from home-based care service, community nursing service and institution care service, etc.
出处
《老龄科学研究》
2016年第3期3-12,共10页
Scientific Research on Aging
基金
中国经济改革研究基金会项目“我国养老服务业税收政策创新研究”
关键词
养老服务业
税收政策
创新
elderly care service industry
taxation policy
innovation
