Research On Fiscal And Tax Policies Of Aging Of Population

Ageing of population means the ratio of elderly increasing gradually, going with the decline of mortality rate and birth rate. Since 20 century 70's birth policy put into practice in china, china have changed from high birthrate, high death rate and high natural growth rate to low birthrate, low death rate and low natural growth rate in a relatively short period of time. And this change is accompanied by rapidly increasing elderly population, China has entered the aging society according to international standard, and will likely become the fastest aging countries in the world. Ageing of population has become increasingly common all over the world, many countries are exploring the solution, while the ageing of population in China but has its own historical and institutional roots. China's ageing of population is mainly caused by the decline in birthrate, rapid birthrate decline is closely related to strict policy of family planning in China. And the policy of family planning is the main reason for accelerated aging of the population, for which it is necessary to re-examine our current birth policy and properly adjust. In this paper, some characteristics of china's ageing of population are found, such as the scale of elderly is large, the speed of aging is rapid, and compared with the developed countries, we get old before being rich,and so on.The impact of China's ageing of population on economic development is first expressed as the impact on consumption. As a special group of the elderly population, its consumption level and structure were significantly different form the population in other age groups. With the level of ageing of population improving, total spending and the proportion of consumption of the elderly population gradually increase, the feature will be further reflected in the next 25 years. In the Consumption structure of the elderly population, their basic needs has changed from diet based to health care based related to labor demand-driven, which will generate a great attractiveness of aging industrialization and be the new highlight of promoting China's economic growth. According to international experience, ageing of population will lead to decline in the proportion of working-age population and shortage of labor. As the aging of China's population is mainly produced by the promotion of family planning policy, and the first and second booms of birth population are in their youth, so there exist rich labor resources in China, even in a long time of the future, the labor shortage will not occur. However, ageing of population will lead to working-age population aging. As the ageing of population will inevitably lead to growing demand of economic support, health care and insurance benefits, in turn will increase economic burden of providing for the aged; ageing of population will facilitate rapid development of the industry of providing older products and health services based for the elderly to some extent.This article is divided into four parts, the introduction briefly describe the research status, purpose, meaning, frameworks and research methods; the second part the status of China's ageing of population, trends and the impact on economic and social development systematically; The third part analyze the relationship between ageing of population and finance; Finally, I advance 6 countermeasures of finance and tax to solve ageing of population.