Research On Preferential Tax Policy Of Pension Services Industry In China

With the continuous improvement of modern medical conditions and the continuous improvement of the quality of life,the average life expectancy of the population has been greatly extended,and a serious social topic-population aging has emerged.The current elderly population is increasing.Due to the inheritance of traditional family concepts,most of the elderly live at home for the elderly.In addition,due to the implementation of the family planning policy for many years,the main body of the current maintenance obligation is the only child,and the elderly provide physical care and psychological comfort.It is difficult to guarantee various needs,and the pressure of children’s elderly care is also increasing.The providers of elderly care services are diverse.Transformation has also become a topic of widespread concern.The development of the elderly care service industry requires effective cooperation from all parties.The development of the elderly care service industry is a new driving force that conforms to the national strategic trend,and efforts should be made to explore the opportunities and challenges that the aging population brings to my country’s social and economic development.The old-age service industry is still in a state of emerging development,and national policy support is particularly important.As one of the important means of national macro-control,tax preferential policies are used rationally to effectively promote the development of my country’s old-age service industry.In addition to alleviating the social pressure brought about by the aging of the population,it can also help the diversified development of my country’s economic industry.This article consults information and data,through a series of methods such as literature research method,comparative analysis method,chart data analysis method,etc.,taking my country’s pension service industry tax preferential policies as the main entry point,finds that there are problems in my country’s pension service industry tax preferential policies,and conducts research.This article first expounds the related concepts of preferential tax policies for the elderly service industry,draws on theories of quasi-public product theory and welfare pluralism theory,and analyzes the supply and demand mechanism of preferential tax policies to promote the development of the elderly service industry.Secondly,on the one hand,analyze the overall development status of China’s pension service industry from the perspectives of the internal structure,supply and demand structure and development scale of my country’s pension service industry.On the other hand,it summarizes and sorts out the current tax preferential policies of my country’s pension service industry from two perspectives,direct and indirect.Furthermore,it points out that there are a series of problems in the tax preference policies of the elderly service industry in my country,such as the different expressions of relevant terms,the emphasis of tax preference on income tax,the single support method of tax preference,the narrow coverage of tax preference policies,and the inadequate implementation of preferential policies.Finally,it summarizes the experience of tax incentives related to the elderly service industry in developed countries and regions,and puts forward corresponding suggestions on the improvement of tax incentives in the elderly service industry based on the specific national conditions of our country.They are: standardize the terminology of preferential tax policies and be reasonable.Give full play to the role of turnover tax,enrich diversified tax preferential methods,expand the coverage of preferential tax policies,and further implement preferential tax policies.