Research On Tax Preferential Policies To Promote The Development Of Old-age Service Industry In China

At present,the "silver hair wave" is surging against the background of population aging,and China’s elderly population is gradually showing the characteristics of aging,disability and empty nest.In order to adapt to aging,reduce the burden on children,and meet the needs of social pensions.If we want to ease the pressure of aging in China,we need to accelerate the development of the elderly care service industry as a necessary means.Today,China’s elderly care service industry follows the actual national conditions and policy orientation,and the industry development has achieved positive results.It has gradually formed an elderly care service system covering home-based elderly care,community elderly care,institutional elderly care,and a new model of combining medical care and elderly care.At present,my country’s elderly care service industry follows the actual national conditions and policy orientation,and the industry development has achieved positive results.It has gradually formed an elderly care service system covering home-based elderly care,community elderly care,institutional elderly care,and a new model of combining medical care and elderly care,so as to expand the market size and improve service quality.However,as a sunrise industry,the elderly care service industry still has problems such as lack of financial support,low professional level of nursing staff,misallocation of resources in elderly care institutions,and insufficient development of some elderly care service models.As an economic lever,taxation plays a key role in macro-control.As a result,what we need to do with taxation tools to break through the bottleneck of the elderly care service industry is the focus of this paper.Using research methods such as literature research and comparative analysis,combined with theories of welfare pluralism and tax expenditures,this paper briefly sorts out the development stages of the industry at the beginning,and defines the concepts of elderly care service industry,elderly care service models,and types of tax incentives,and clarifies the taxation.The impact mechanism of preferential treatment on the elderly care service industry.Subsequently,this paper sorts out the overall development status of the industry from three parts: policy orientation,development results,existing problems,and sorts out the preferential tax policies for the supply side and the demand side of elderly care services.The lack of systematization and the lack of solid implementation of tax incentives.Ultimately,the article draws lessons from the practice of implementing tax incentives in promoting elderly care services in Japan,the United States and Singapore,and combining China’s specific national conditions,the following suggestions are put forward: First,to enhance the scientific nature of tax policies,including enriching tax incentives to reduce the tax burden of private pension institutions;Second,expand the coverage of tax incentives,for example,strengthen tax support for the elderly and their families,strengthen tax incentives for investment and other links,increase tax incentives for employees,and vigorously develop the home-based community care service model.Third,to enhance the unity and coordination of tax policy,unified policy wording;Fourth,we should promote the implementation of tax incentives,such as improving the level of collection and management of tax departments at the grass-roots level,and strengthening the publicity and supervision of tax policies.