本文關(guān)鍵詞： 養(yǎng)老社會(huì)化 養(yǎng)老服務(wù)體系 財(cái)政政策 稅收政策　出處：《集美大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：面對我國城市人口嚴(yán)峻的老齡化挑戰(zhàn),以及城市老年人日益增長的養(yǎng)老服務(wù)需求與養(yǎng)老服務(wù)供給不足的矛盾,走養(yǎng)老社會(huì)化道路已是必然趨勢。養(yǎng)老社會(huì)化不僅意味著養(yǎng)老服務(wù)主體由傳統(tǒng)的單一主體向多元主體轉(zhuǎn)變,也意味著養(yǎng)老服務(wù)質(zhì)量與效率的提高。養(yǎng)老社會(huì)化的實(shí)現(xiàn)以養(yǎng)老服務(wù)體系的確立為依托。完善的養(yǎng)老服務(wù)體系建設(shè)離不開政府的扶持與引導(dǎo),尤其是財(cái)稅政策的支持。然而,如何完善我國城市養(yǎng)老社會(huì)化服務(wù)體系建設(shè)的財(cái)稅政策值得深入研究。本文分為六個(gè)章節(jié):第一章,緒論。依次介紹文章的研究背景與研究意義、國內(nèi)外相關(guān)研究綜述、研究內(nèi)容與分析方法、可能創(chuàng)新點(diǎn)與不足。第二章,財(cái)稅政策促進(jìn)城市養(yǎng)老社會(huì)化服務(wù)體系建設(shè)的相關(guān)理論基礎(chǔ)。首先,界定了養(yǎng)老社會(huì)化和養(yǎng)老社會(huì)化服務(wù)體系的內(nèi)涵;其次,結(jié)合公共產(chǎn)品理論、新公共服務(wù)理論、福利多元主義理論、社會(huì)保障——國家干預(yù)理論論述了財(cái)稅政策促進(jìn)養(yǎng)老社會(huì)化服務(wù)體系建設(shè)的理論基礎(chǔ);最后,提出了完善我國城市養(yǎng)老社會(huì)化服務(wù)體系的基本思路,包括基本原則和財(cái)稅政策基本思路。第三章,我國城市養(yǎng)老社會(huì)化服務(wù)體系建設(shè)現(xiàn)狀與問題分析。根據(jù)完善我國城市養(yǎng)老社會(huì)化服務(wù)體系建設(shè)的基本原則,依次從養(yǎng)老服務(wù)基礎(chǔ)設(shè)施建設(shè)、養(yǎng)老服務(wù)內(nèi)容、養(yǎng)老服務(wù)人才隊(duì)伍建設(shè)、養(yǎng)老服務(wù)法規(guī)體系四個(gè)方面對我國城市養(yǎng)老社會(huì)化服務(wù)體系建設(shè)現(xiàn)狀與問題進(jìn)行了詳細(xì)分析。第四章,我國城市養(yǎng)老社會(huì)化服務(wù)體系建設(shè)的財(cái)稅政策現(xiàn)狀與問題分析。根據(jù)完善我國城市養(yǎng)老社會(huì)化服務(wù)體系建設(shè)的財(cái)稅政策設(shè)計(jì)思路,全面梳理和透徹解讀了我國現(xiàn)行的關(guān)于養(yǎng)老服務(wù)體系建設(shè)的財(cái)稅政策,包括養(yǎng)老社會(huì)化財(cái)政支出政策、養(yǎng)老社會(huì)化稅收優(yōu)惠政策、政府購買養(yǎng)老服務(wù)政策以及養(yǎng)老社會(huì)化融資政策,并深入剖析了其中存在的不足。第五章,財(cái)稅政策促進(jìn)城市養(yǎng)老社會(huì)化服務(wù)體系建設(shè)的國際經(jīng)驗(yàn)借鑒。主要分析了美國、新加坡以及日本關(guān)于養(yǎng)老社會(huì)化服務(wù)體系建設(shè)的財(cái)稅政策。第六章,促進(jìn)我國城市養(yǎng)老社會(huì)化服務(wù)體系建設(shè)的財(cái)稅政策建議。在前文研究分析的基礎(chǔ)上,借鑒國際經(jīng)驗(yàn),立足于具體國情,提出促進(jìn)我國城市養(yǎng)老社會(huì)化服務(wù)體系建設(shè)的財(cái)稅政策建議。
[Abstract]:Facing the severe aging challenge of urban population in China, and the contradiction between the increasing demand for old-age service and the insufficient supply of old-age service, It is an inevitable trend to take the road of socialization of the aged, which not only means the transformation of the main body of the old-age service from the traditional single subject to the pluralistic one. It also means the improvement of the quality and efficiency of the old-age service. The realization of the socialization of the aged depends on the establishment of the old-age service system. The construction of the perfect old-age service system can not be separated from the support and guidance of the government, especially the support of the fiscal and tax policies. This paper is divided into six chapters: chapter one, introduction. The research background and significance of the article are introduced in turn, and the related researches at home and abroad are summarized. The second chapter is the theoretical basis of fiscal policy to promote the construction of urban old-age social service system. Firstly, it defines the connotation of pension socialization and old-age social service system. Secondly, combining the theory of public goods, the theory of new public service, the theory of welfare pluralism, the theory of social security and state intervention, this paper discusses the theoretical basis of fiscal and taxation policies to promote the construction of socialized service system for the aged. This paper puts forward the basic ideas of perfecting the socialized service system of urban old-age care in China, including the basic principles and the basic ideas of fiscal and taxation policies. Based on the basic principles of perfecting the construction of urban old-age social service system in China, the author analyzes the present situation and problems of the construction of urban old-age social service system in China, and in turn from the construction of the infrastructure of the old-age service, the content of the old-age service, This paper analyzes in detail the present situation and problems of the construction of social service system for the aged in our country from four aspects, namely, the construction of talents for the aged and the legal system of the service for the aged. Chapter 4th, The present situation and problems of the financial and taxation policies in the construction of the urban old-age social service system in China are analyzed. According to the design ideas of the fiscal and taxation policies to perfect the construction of the urban old-age social service system in China, It comprehensively combs and thoroughly interprets the current fiscal and taxation policies on the construction of the old-age service system in China, including the socialized financial expenditure policy for the aged, the preferential taxation policy for the aged, The government buys the old-age service policy and the old-age socialized financing policy, and has deeply analyzed the insufficiency. 5th chapter, the finance and tax policy promotes the city old-age social service system construction international experience to draw lessons from, mainly analyzed the United States, The Financial and tax policies of Singapore and Japan on the Construction of the Social Service system for the aged. Chapter 6th, suggestions on the Fiscal and tax policies to promote the Construction of the Social Service system for the aged in the cities of China. Based on the specific national conditions, this paper puts forward some suggestions on fiscal and taxation policies to promote the construction of socialized service system for the aged in cities in China.
【學(xué)位授予單位】：集美大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D669.6

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