本文選題：日本　切入點：消費稅　出處：《社會保障研究》2015年02期

【摘要】：在少子老齡化加劇的背景下,日本中央和地方財政支出中社會保障有關(guān)費用支出劇增。為了充實和穩(wěn)定社會保障資金來源,也為了增加財政收入,日本政府實行了社會保障與財稅一體化改革。提高消費稅率就是一體化改革的一部分。構(gòu)筑受益與負(fù)擔(dān)均衡的社會保障制度,不僅有利于實現(xiàn)社會保障制度的可持續(xù)性,也有利于實現(xiàn)財政穩(wěn)健性目標(biāo)。深入分析日本消費稅調(diào)整對社會保障制度的影響,全面回顧社會保障與財稅一體化改革過程,多角度探討日本醫(yī)療護(hù)理體制改革,尤其地域綜合醫(yī)療護(hù)理體系,對我國今后應(yīng)對人口老齡化帶來的老年醫(yī)療護(hù)理壓力,制定切實可行的醫(yī)療護(hù)理制度有著一定的借鑒意義。
[Abstract]:Against the background of the aging of minority children, the expenditure on social security in Japan's central and local fiscal expenditure has increased sharply.In order to enrich and stabilize the source of social security funds and to increase fiscal revenue, the Japanese government has implemented the reform of integration of social security and taxation.Raising consumer tax rates is part of an integrated reform.Constructing a social security system with balanced benefits and burdens is not only conducive to the sustainability of the social security system, but also conducive to the realization of the goal of fiscal soundness.The influence of Japan's consumption tax adjustment on the social security system is deeply analyzed, the process of the integration of social security and finance and taxation is reviewed, and the reform of Japan's medical and nursing system, especially the regional comprehensive medical and nursing system, is discussed from various angles.It has certain reference significance for our country to deal with the pressure of medical nursing of the aged brought by the aging population and to establish a feasible medical and nursing system in the future.
【作者單位】： 天津社會科學(xué)院日本研究所;
【基金】：國家社會科學(xué)基金項目“日韓兩國依托產(chǎn)官學(xué)研發(fā)展老齡服務(wù)產(chǎn)業(yè)機(jī)制研究”(編號:14BGJ007)、國家社會科學(xué)基金項目“日韓兩國依托產(chǎn)官學(xué)研發(fā)展老齡服務(wù)產(chǎn)業(yè)機(jī)制研究”(編號:14BGJ007) 天津市哲學(xué)社會科學(xué)規(guī)劃課題“日韓兩國老齡服務(wù)產(chǎn)業(yè)比較研究”(編號:TJZZ13-009)成果
【分類號】：F813.13;R199

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相關(guān)期刊論文 前3條

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本文編號：1706095