Research On The Tax Incentive Mechanism Of The Private Capital Participating In The Senior Care Industry

At present,our country has entered the aging society,the elder-care problem concerned by the Party and the State and the community.The report of 19 th CPC National Congress pointed out that,as we respond proactively to population aging,we will provide integrated elderly care and medical services,and accelerate the development of senior care industries.As the population of elderly increases,the traditional pattern of family elderly care is facing significant challenges;the government's financial burden has been overwhelmed,national elderly care has been unable to cope with the elderly care pressure of current social.Since this century,the state has issued a series of tax incentives and normative documents to encourage private capital to enter the elderly service industry,to build a multilevel elderly service system which combined home-based care,community nursing service and institution endowment by the socialization of the elderly care.These tax incentive normative documents have played an important role in promoting the development of the old-age service industry,but,lots of private capital is daunted by the industry,because the elderly service industry is a new industry which is large investment,meager profit,long period.Therefore,it is of great significance to study how to improve the tax incentive mechanism of private capital participating in the elderly service industry,and to strengthen the attraction to private capital through tax incentives.The current tax incentive mechanism of private capital participating in the elderly service industry includes the tax incentives for the pension institutions,the tax incentives for the elderly service and the elderly products,the tax incentives for the individual and other participator.However,there are four deficiencies in the tax incentive mechanism of private capital participating in the elderly service industry of China from a whole point of view,the systematicness of tax incentive system is insufficient,the scope of tax incentives is too small,the way of tax incentives is unreasonable,and the supporting system of tax incentive system is not perfect.Therefore,this paper proposed suggestions that consummate the tax incentive mechanism of private capital participating in the elderly service industry our country,by analyzing the reason of the problems exists in the tax incentive mechanism of private capital participating in the elderly service industry of our country deeply,and drew on beneficial experience from the tax incentive mechanism of private capital participating in the elderly of western developed country.This paper research according to the line of thought of the basic theory of private capital participating in the elderly service industry,the present situation and problems of the tax incentive mechanism of the private capital participating in the elderly service industry,the practice investigation and experience reference of the foreign tax incentive mechanism of private capital participating in the elderly service,the improvement of Chinese tax incentive mechanism of private capital participating in the elderly service.In addition to the introduction and conclusion,this paper can be divided into four parts:The first part is the basic theory of the tax incentive mechanism of the private capital participating in the elderly service industry.Firstly,it has defined private capital and elderly service industry.Secondly,it has explained the theory basic of the tax incentive mechanism of the private capital participating in the elderly service industry,including externality theory,market failure theory and government failure theory.Thirdly,it has clarified the basic principles of the tax incentive mechanism of the private capital participating in the elderly service industry,including the principle of moderate intervention,the principle of social standard and the principle of economic fairness.The second part is the present situation and problems of the tax incentive mechanism of the private capital participating in the elderly service industry.It has introduced the tax incentive system of elderly care institution,the tax incentives of elderly services and elderly products,the tax incentive system of other participators,and on this basis,it has analyzed the problems existing in the tax incentive mechanism of private capital participating in the elderly service industry.The third part is the practice investigation and experience reference of the foreign tax incentive mechanism of private capital participating in the elderly service industry.It has investigated the practice of the tax incentive mechanism of the private capital participating in the elderly service industry in America,France and Japan.Then,it learnt experience for Chinese tax incentive mechanism of private capital participating in the elderly service industry from four parts,including systematic tax incentive system,large tax incentive scope,reasonable tax incentive mode,perfect tax incentive supporting system.The last part is the improvement of Chinese tax incentive mechanism of private capital participating in the elderly service.It aimed at the problems existing in the tax incentive mechanism of private capital participating in the elderly service industry,and based on the experience of the tax incentive mechanism of foreign private capital participating in the elderly service industry,put forward some suggestions from the systematicness of tax incentive,the scope of tax incentive,the mode of tax incentives and the supporting systems of tax incentives four aspects.