人口老龄化背景下非正式照料税收支持政策:国际经验与启示  

Tax Supportive Policies forr Informal Care under the Aging Population:International Experience and Insights

作　　者：张秋林 王晓洁 赵梦丹[1,2] ZHANG Qiulin;WANG Xiaojie;ZHAO Mengdan

机构地区：[1]河北省税务干部学校 [2]河北经贸大学财政税务学院

出　　处：《国际税收》2024年第12期56-65,共10页International Taxation In China

基　　金：国家社会科学重点基金项目“人口老龄化、养老服务与公共财政保障机制研究”(项目编号:18AJY025)的阶段性研究成果。

摘　　要：在老年人的长期照料中,来自家庭成员、朋友、邻居的非正式照料一直占据重要地位。为减轻照料者及被照料者的经济负担,许多发达国家建立了比较完善的非正式照料税收支持政策体系。目前,我国非正式照料相关税收支持政策体系构建尚处于起步阶段。对此,本文系统梳理美国、澳大利亚、日本等国家在老年人非正式照料税收支持政策实践,总结其经验特征,并结合我国实际国情,提出了构建和优化非正式照料相关税收支持政策体系的几点建议。In the long-term care of the elderly,informal care provided by family members,friends,and neighbors has always played a significant role.To relieve the economic burden on both caregivers and care recipients,many developed countries have established comprehensive tax supportive policies for informal care.Currently,China's tax supportive policy system related to informal care remains in its early stage.This paper systematically reviews the tax supportive policies for elderly informal care practices in selected countries such as the United States,Australia and Japan,and summarizes their empirical characteristics.Based on China's actual national conditions,several recommendations are proposed to construct and optimize the tax supportive policy system for informal care.

关 键 词：人口老龄化 非正式照料 税收政策 税收减免 税收抵免 专项附加扣除 

分 类 号：F810.42[经济管理—财政学]