【摘要】：財稅政策工具作為宏觀經(jīng)濟調(diào)控的主要手段之一,在促進養(yǎng)老服務(wù)業(yè)發(fā)展中起到了非常重要的作用,運用和選擇合適的財稅政策工具,能夠充分發(fā)揮財政資金和稅收政策的保障和引導功能,助力我國養(yǎng)老服務(wù)體系建設(shè),促進我國養(yǎng)老服務(wù)業(yè)的發(fā)展。本文以財稅政策工具的視角,從現(xiàn)行養(yǎng)老服務(wù)業(yè)財政投資、財政補貼、政府采購和稅收扶持四大政策的現(xiàn)狀及其作用機理出發(fā),客觀評價當前財稅政策存在財政投資定位不準、財政補貼效果不佳、政府購買養(yǎng)老服務(wù)專業(yè)化程度不夠、稅收扶持資本引導不力等問題,提出了從改變財政投資方式、明確養(yǎng)老補貼定位、改革招投標機制、優(yōu)化稅收減免政策角度支持我國養(yǎng)老服務(wù)業(yè)發(fā)展的初步財稅政策建議,對完善現(xiàn)行養(yǎng)老服務(wù)業(yè)相關(guān)財稅政策具有一定的現(xiàn)實意義。
[Abstract]:As one of the main means of macroeconomic regulation and control, fiscal and tax policy tools play a very important role in promoting the development of old-age service industry. It can give full play to the function of guarantee and guidance of financial fund and tax policy, help the construction of pension service system in China, and promote the development of pension service industry in China. From the perspective of fiscal and tax policy tools, this paper analyzes the current financial investment, financial subsidy, government procurement and tax support of the four major policies and their mechanism of action, and objectively evaluates that the current fiscal and taxation policies are not in the right position of financial investment. The effect of financial subsidy is not good, the degree of specialization of government purchase of old-age service is not enough, and the guidance of tax support capital is not enough. The paper puts forward the following problems: changing the mode of financial investment, defining the orientation of pension subsidy, and reforming the bidding mechanism. It is of practical significance to optimize the tax relief policy to support the development of the old-age service industry in China.
【作者單位】： 中國財政科學研究院;
【分類號】：D669.6;F719
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本文編號：2142123