Research On Fiscal And Tax Policy Of Institutional Elderly Care In China

The report of the 19th National Congress of the Communist Party of China put forward new requirements which is full of great expectation for the enterprise for institutional elderly care:"As we respond proactively to population aging,we will adopt policies and foster a social environment in which senior citizens are respected,cared for,and live happily in their later years.We will provide integrated elderly care and medical services,and accelerate the development of old-age programs and industries."Institutional elderly care is one of the three pension models that plays a supplementary role in China's social old-age service system.It undertakes the responsibility for the care of orphans and widows,disabled and advanced aged,which is related to the overall situation of social harmony and stability in our country.At present,the demand of institutional elderly care service is increasing,and our government has been actively guiding the social capital invest in this field.However,the outcomes and problems coexist.As a kind of quasi-public goods,the development and expansion of institutional elderly care can not be completely arranged by the government,nor can it be fully pushed to the social forces.We must gradually find a equilibrium point of mutual benefits and multi-win through policy guidance.In recent years,governments at all levels have successively issued a number of policy documents to presents more support from fiscal expenditure,tax preference,land supply,talent introduction,investment and financing policies,etc.Among them,fiscal expenditure and tax preference are two sharp weapons to promote the socialization of institutional elderly care.How to use these two powerful weapons effectively,from policy formulation to implementation to supervision,nothing is separable and dispensable.It is worth making detailed policy research.Starting from the analysis of the basic concept of institutional elderly care,this paper try to find its position in the social old-age service system,and systematically elaborates the theoretical basis and the action mechanism of the fiscal and tax policies for institutional elderly care.Afterwards,by sorting out polic:ies,reviewing facts,finding data,reading literature and other means,the status quo of it and its fiscal and tax policies in China have been illuminated,and the current problems and causes of both of them have been extracted,which pave the way for solving problems one by one.Subsequently,three countries with different social welfare patterns have been selected—Sweden,the United States and Japan,their fiscal and tax policy for institutional elderly care have been used for reference from different perspectives.Finally,several suggestions for establishing and perfecting the fiscal and tax policies of institutional elderly care have been proposed in terms of fiscal expenditure,tax preference,government purchase service and promotion of the PPP mode.It is hoped that this paper can make a little effort to the future research or policy formulation for scholars and public sector staff.