摘要
随着老龄化程度的加重,社区居家养老服务成为解决养老问题的一大对策。中国已经初步形成了社区居家养老体系,但仍面临着许多问题亟待解决。财税政策是促进社会经济协调发展,扶持管理社区养老服务的重要手段,但我国目前的财税政策在支持社区居家养老服务方面表现并不出色,因此文章从国内和国外两个方面,从发展现状和问题两个维度出发进行分析,提出完善财税政策的对策建议。
As the aging is aggravating, elderly home care service in the community has become a countermeasure to solve the problem of aging. Community home endowment system in China has been initially for^ned but there are still many problems to be solved. Fiscal and taxation policy can be used to promote the development of social economy, they are the important means to support the management of community endowment service. But Chinese current fiscal and taxation policies performance is not good in supporting the community home endowment service. In this paper, from two aspects at home and abroad, and from two dimensions of the development status and problems, w,e analyze it and put forward countermeasures and suggestions to perfect the fiscal and taxation policy.
出处
《安徽行政学院学报》
2017年第6期103-108,共6页
Journal of Anhui Academy of Governance
关键词
老龄化
社区居家养老
财税对策
aging
community home endowment
the fiscal and taxation counter-measures
