Research On The Fiscal And Tax Policy Of The Development Of China's Pension Services

Aging of population is the inevitable result of the growing economy,constantly improved people's living standards and the progress of medical treatment,science and technology.Developed countries are in the accumulation of material wealth to a certain extent before they began to enter the aging society,so there was a strong economic base to solve the pension problems of the elderly.Our country marched into aging society in 1999.Aging in our country has some different features:growing old before rich,large scale of the elderly,growing old quickly,poor health condition of the elderly,affactted by the realistic conditions of our country.It is neccesary to improve pension services in order to meet the increasingly urgent needs of the demand for pension services,which is an important engine to stimulate China's economic growth and conducive to the construction of the service-oriented government.Based on collecting and collating relevant information,this paper studies the fiscal and taxation policies to promote the development of pension services in China,including five parts.The first part introduces the background and significance of the topic,domestic and foreign literature review,research content and research methods,major work and innovation.The second part introduces the connotation of the pension services and the related basic theory.From the content and form of the pension services,we can tell that the pension services is featured with abundant kinds of products,service items and participants,including the relationship of the government and the market.Therefore,the analysis of the connotation and basic theory of the pension services will help to determine the development standard and direction of the pension services.The third part analyzes the pension services and the fiscal and taxation policy.With the attention of The Communist Party and our country,pension services has been rapidly developed,while there are still some shortcomings,such as the lack of institutions and facilities,private pension agencies operation difficulties.Whether these deficiencies can be effectively improved through the implementation of fiscal and taxation policies is a key issue.Analyzing the implementation of the financial investment,government purchases,financial subsidies,tax incentives andother policies,we find that these policies do not promote the development of China's pension services effectively.For example,the polices fail to guide the social capital to paticipate in the pension services,the support of the family is deficient and the lack of the attention to the construction of the talents,and so on.The fourth part introduces the specific methods to promote the pension services of the United States,Sweden,Britain,Japan,which provides useful reference,such as government's top design to guide the multi-party participation,attention to the training of talents,and so on.The fifth part puts forward specific suggestions,including the promotion of diversification of the supplier,enriching family policies and strengthening the construction of talents,in the light of the current situation and problems of China's pension services and its fiscal and taxation policies,the beneficial experience of foreign countries and the planning and objectives formulated by the government.This paper aims to provide a new way for the government to formulate policies through the research of the pension services and its fiscal and taxation policies in China,exploring ways to promote the optimal allocation of resources and improve the overall welfare of the society.The innovation of the paper is that it has a strong timeliness under the trend of "Internet+".On the basis of existing research,the paper puts forward some suggestions on how to formulate the fiscal and taxation policies to strengthen the information construction of the pension services and improve the network utilization ability of the elderly.