支持养老服务业发展的税收扶持措施研究  

Research on Tax Support Measures for Supporting the Development of the Elderly Service Industry

作　　者：刘芳菲 LIU Fang-fei(Guizhou University of Finance and Economics,Guizhou Guiyang 550025)

机构地区：[1]贵州财经大学大数据应用与经济学院,贵州贵阳550025

出　　处：《江苏商论》2022年第10期81-83,共3页Jiangsu Commercial Forum

摘　　要：人口老龄化问题是当今社会存在的一个难题。在中国,人口老龄化比重不断上升,2019年超过60岁年龄的人口达到2.5388亿,老龄化水平达到16.1%,并且老人增多,健康、消费等问题对我国的经济社会发展产生影响。市场的需求促进了养老服务业的不断发展。而政府部门为了促进“老有所养”,施行了一系列的税收扶持措施以支持养老服务业的发展。因此,在这种大背景下,本文以支持养老服务业发展的税收扶持措施作为对象,研究国内养老服务业的税收优惠政策。同时,提出我国养老服务业发展以及税收扶持措施存在的一些不足,基于分析结果提出一些相关性的建议。The problem of aging population is a problem existing in today's society.In China,the proportion of population aging has risen.In 2019,the population of more than 60 years of age reached 2538.8 million,the level of aging reaching 16.1%,and the increase of the elderly,health,consumption and other issues have affected my country's economic and social development.Market demand has promoted the continuous development of the elderly service industry.In order to promote the“old support”,government departments have implemented a series of tax support measures to support the development of the pension service industry.Therefore,in this context,this article takes the tax support measures to support the development of the elderly service industry as the object to study the preferential tax policies of the domestic pension service industry.At the same time,some of the shortcomings of my country's pension service industry and tax support measures are proposed,and suggestions with some correlation based on the analysis results.

关 键 词：养老 服务业 税收扶持 政策 

分 类 号：F810.42[经济管理—财政学]