On The Fiscal And Tax Policies To Develop The Elderly Social Service System In Urban China

Facing challenges of aging population, and the contradiction of growing pension service demand of aging population and shortage of pension services, endowment socialization is an inevitable trend. This progress means not only the transition from the traditional single main body to multiple main bodies, but also the improvement of quality and efficiency of endowment services. Completion of endowment socialization system is based on the establishment of the endowment service system. The construction of comprehensive pension service system cannot be completed without government’s reasonable guidance and support, especially supports for fiscal and taxation policies. However, further research on how to improve the effectiveness and rationality of the fiscal and taxation policies is worth the time.This paper is divided into six chapters:Chapter one: introduction. It will introduce research background and research significance, relevant study overview home and abroad, research contents and analytical methods, the possible innovation points and weaknesses.Chapter two: relevant theoretical basis of how fiscal and taxation policies promote urban endowment socialization service system. First of all, this paper defines endowment socialization and the contents of this service system. Secondly, it discusses theoretical foundation of utilizing fiscal and tax policies to promote endowment socialization service system construction, and combines relevant theories, including public product theory, new public service theory, welfare pluralism theory, social security- the theory of state intervention theory. Finally, it put forward the basic principles and fiscal and tax policies basic ideas of perfecting urban endowment socialization system.Chapter three: analysis of status quo and problems of urban pension socialization service system construction. According to the basic principles for endowment socialization service system construction, this paper dissects current situation and existing problems of urban endowment socialization service system construction from the following four perspectives: infrastructure construction of pension services, its contents, talents development and relevant legal system.Chapter four: analysis of fiscal and taxation policies of the present pension socialization service system. According to the fiscal and tax policies basic ideas for endowment socialization service system construction, this paper has a comprehensive overview of the current fiscal and taxation policies, including fiscal expenditure, tax preference, pension services of government purchase, as well as financing, related to elderly service system construction in our country. Then it analyzes thoroughly the existing problems.Chapter five: international experience of how the fiscal and taxation policies promote city endowment socialization service system. This part mainly analyzes fiscal and taxation policies which support elderly service systems of the U.S.A, Singapore and Japan.Chapter six: suggestions of fiscal and taxation policies of how to promote urban pension socialization service system construction. Based on the analysis of above research, international experience and specific national conditions, this paper put forward some suggestions of how to promote fiscal and taxation policies of urban pension socialization service system construction.