The Institutional Research Of Elderly Social Preferential Treatment

China is in the key period of economic and social transformation at the moment, but the fifth and sixth census results and the United Nations on the aging of the population definition and standard show that China has entered the aging society. Most of the western developed countries appeared the ageing population are basically in social and economic development to a very high level, and complete modernization, But China appeared "Not rich first old" is in productivity conditions is not developed. This not only determines the change of the structure of population age in China, at the same time also wake-up to us that we must seriously thinking about a series of problems we face and solve them at last. The elderly social preferential treatment according to the old people’s characteristics, the country and society provide various forms of economic subsidies, care and priorities, and preferential service for old people, making the old people also could share the achievements of economic and social development. This is not only a country and society give a kind of extensive care and material preferential especially for the elderly,but also the embodiment of respect and love of the traditional social customs, at the same time it is also the effective way of maintain the rights and interests, it is a common responsibility of the whole society, even it is the embodiment of Implementing and realizing "the three represents" and the scientific concept of development, and the important content of the comprehensive construction well-off society and socialist harmonious society’s. The elderly social preferential treatment has become consensus in China and the international.This paper firstly state the realistic and theoretical background of the elderly social preferential treatment, improving the basic of the elderly social preferential treatment has been existed in China, then analysis the concept of the elder and the preferential treatment and summarize the concept of the elderly social preferential treatment, is that a special care of the elder which is provided by the state and the government, including the enjoyment of concessions, subsidies, reductions and priority to the rights of other people in the process of receiving services and forgiveness in other respects. On this basis, I analysis the development of the elderly preferential treatment, from the ancient criminal legislation for the elderly forgiveness to now elderly enjoy a broad right of preferential treatment. Then mainly through the domestic and foreign literature information retrieval, and the relevant data of the basic text analysis, empirical research, comparative analysis and experience to analyze the elder social laws, regulations, policies, and other aspects of the regulations, not including national level, but also the local level, at the same time, found the problems of the system. Then I will introduce some foreign countries, such as Sweden, America, Japan and Brazil through their contents of elderly preferential treatment, summery their defects and find their common characteristics, finally combining the empirical path and priori path and finish the system of elderly social preferential treatment of Chinese.Finally, my paper will finish and maintain the system of elderly social preferential treatment through following respects:First of all, the superiority of the policy documents in systematic, rallying point and Organization decided it is also an important content. Therefore, we should apply a policy document to clear the direction and principles of elderly social preferential treatment; Secondly, it shall be regulated by setting the chapters in the elderly rights of the People’s Republic of China on the protection and it also can be appeared in other laws, such as the criminal law, the personal income tax law and some supporting laws which related to the elder; third, the reality of Regional disparity is great decided administrative rules and regulations of each province are indispensable, so in the operation of the system implementation process, provincial administrative regulations is the implementation mechanism of the system. Finally, Policies, laws, regulations, implementation, operation should be sufficient space for the development for the specific provisions of the places to stay, so according to local conditions to highlight the features and local characteristics of local economic development, the local can implement their contents of elderly preferential treatment. The elderly social preferential treatment in China is still in the initial development stage, the perfection of the system also need to go through the test of time and practice, we still need study, research and explore.