摘要
在我国目前非营利组织发展尚不成熟的情况下,要实现社会福利社会化的目标,关键在于鼓励民办养老机构的发展,即要从养老服务公共品属性出发,调整政策定位,对民办养老机构实行分类、分层次的财税政策,缩小民办与公办、营利性与非营利性民办养老机构之间的差距。
At present,the non-profit organizations is still underdeveloped in China.In order to realize socialization of welfare,government should encourage the development of private pension institutions.That is,based on the public attribute of pension service,Government should adjust policy orientation,classify the fiscal policy according to different pension institutions and bright the gap between public and private,profit and non-profit pension institutions.
出处
《税务与经济》
CSSCI
北大核心
2011年第3期100-104,共5页
Taxation and Economy
基金
广东省高校优秀青年创新人才培育项目(项目编号:WYM09109)的阶段性成果
关键词
民办养老机构
税收优惠
财政补贴
private nursing homes
tax preference
fiscal subsidies
