Research On Fiscal And Tax Policies To Promote The Development Of Family Pension

With the increasing aging of the population,the issue of old-age care has become a key concern in the field of people’s livelihood security.Due to factors such as my country’s national conditions and the thinking of the elderly,family care for the elderly has always been the most important way of care for the elderly in our country.However,due to the continuous impact of the transition of family scale and the rapid development of modern culture,the future road of family pension is blocked and long.Many developed countries have practiced and explored old-age care methods due to early economic development,and have accumulated rich experience in family pension policy support.Based on this,this article analyzes the actualities and matters of the home care in China,and raises policy recommendations on the fiscal and taxation aspects with regard to learning from the extensive experience of foreign countries.In the first,in the status quo and problems of family pension in China,we found some problems in family pension,such as insufficient economic support,unbalanced financial subsidy system,lack of caregiver subsidy system,and low support of fiscal and tax policies to family pension.Secondly,the experience of family pension policy support in various developed countries has been sorted out,mainly including the elderly subsidy system,caregiver subsidy system,respite service system and tax preferential policies.Finally,according to the existing circumstances and problems of family pension in China and drawing lessons from overseas policy experience,this paper puts forward: first,we should increase the subsidies for the elderly,so as to consolidate the status of family pension;Second,we should improve the financial support policy for caregivers,so as to alleviate the pressure of family pension;Third,put forward corresponding suggestions on the property tax,personal income tax and special additional deduction for supporting the elderly from the tax aspect.Generally speaking,under the social background of increasing pension pressure and accelerating population aging,based on the collation of foreign pension experience,supported by feedback theory,responsibility internalization theory,welfare pluralism theory and Maslow’s demand level theory,this paper puts forward fiscal and tax policy suggestions for family pension,hoping to provide some modest policies for the field of pension services in China and provide some reference for future research.