Research On Fiscal Policy To Promote The Development Of Inclusive Elderly Services

With the deepening of economic and social development and aging of population,China has proposed the development goal of promoting the elderly service from "gap-filling" to "universal benefit type".Inclusive elderly care service is a model based on the basic senior care service,which provides affordable,convenient,quality-assured and generally beneficial to all senior groups.By expanding the coverage of senior care services and extending the content and level of senior care services,it can effectively meet the basic senior care needs of the elderly.Fiscal policy,as a driving force for the development of inclusive elderly care services,is of great importance in enhancing people’s well-being and promoting sustainable economic development.Through financial support or other guiding means,the government should mobilize the extensive participation of social organizations and market forces to reasonably regulate the price of old-age services and enrich the contents of old-age services.How to promote the development of inclusive elderly care services through fiscal policy,so as to ensure that the supply of old-age services is widely covered,convenient and accessible,with multi-level content,and have guaranteed quality while being affordable to the general public is the key issue explored in the thesis.From the perspective of fiscal policy to promote the development of inclusive elderly care services,the thesis firstly elaborates the research background and significance,and sorts out the domestic and foreign researches on inclusive elderly care service and the government function and financial role in the development of inclusive pension service.Secondly,on the basis of defining the concepts and theories related to inclusive elderly care services,the history and current situation of the development of inclusive elderly care services and the current situation of financial support for the development of inclusive elderly care services are analysed.Again,by selecting authoritative and quantifiable indicators,an empirical analysis of fiscal policies to support the development of inclusive elderly care services was conducted,and the impact of fiscal support policies on the development of inclusive elderly care services was analysed by building a fixed-effects model using panel data,which was found to have a significant facilitating effect.Combined with the actual situation of the government’s support for the development of inclusive elderly care service,further analysis concludes that the current financial input for inclusive elderly care services still needs to be strengthened,financial subsidies need to be improved,there is a gap between government purchase of services and reality,and the incentive effect of tax preferential policies needs to be strengthened.Finally,taking into account the actual development situation and the crux of the problems,suggestions are made directly from the aspects of financial input mechanism for inclusive elderly services,adjusting and optimising the financial subsidy system,improving the mechanism for purchasing services and taxation policies,increasing financial support for the development of inclusive elderly services and intelligent construction,in order to improve the financial policy recommendations for the development of inclusive elderly services.