人口老龄化背景下我国医养结合的财税支持政策  

Fiscal and Tax Support Policy of Combination of Medical and Nursing in China under the background of Aging Population

作　　者：刘春芝[1] 时晨晨 Liu Chunzhi;Shi Chenchen(College of International Business,Shenyang Normal University,Shenyang Liaoning 110034)

机构地区：[1]沈阳师范大学国际商学院,辽宁沈阳110034

出　　处：《沈阳师范大学学报（社会科学版）》2024年第4期61-69,共9页Journal of Shenyang Normal University(Social Science Edition)

基　　金：辽宁省教育厅重点攻关课题(JYTZD2023178)。

摘　　要：老年人口比重的不断加大和养老需求的增加,对我国养老保障体系提出了更高的要求。我国医养结合养老服务业相关财税政策还存在财政政策执行力不强、政府购买服务效果不佳、税收支持系统性不足等问题。实证研究表明,财政支出的增加对医养结合养老服务业的发展有明显的激励作用,税收负担的增加对医养结合养老服务业的发展有明显的抑制作用。因此,应该进一步建立财政收支管理体制,明确财政支出责任,同时加大税收支持政策优惠力度,从而保证医养结合养老服务业能够持续均衡地发展,在缓解人口老龄化问题的同时推动我国“银发经济”的发展。The increasing proportion of the elderly population and the increasing demand for elderly care have put higher demands on China's elderly care support system.There are still problems with the implementation of fiscal policies,the poor effect of government purchasing services,and the insufficient systematic support of tax policies in China's health and nursing care integration elderly care service industry.Empirical studies show that the increase in fiscal spending has a significant incentive effect on the development of health and nursing care integration elderly care service industry,while the increase in tax burden has a significant inhibitory effect.Therefore,it is necessary to further establish fiscal revenue and expenditure management systems,clarify fiscal spending responsibilities,and increase the preferential tax support policy to ensure that the health and nursing care integration elderly care service industry can sustainably and evenly develop,alleviating the aging population problem while promoting the development of“silver-haired economy”in China.

关 键 词：人口老龄化 医养结合 PPP模式 养老服务业 财税支持政策 

分 类 号：F719[经济管理—产业经济]