A Consideration on International Experiences and Enlightenments from the Innovation of Tax Policy for the Elderly Care Service Industry

伴随我国人口老龄化趋势不断加强，由此引发的养老问题日益凸显。现阶段，国家正在大力推进养老服务业的发展，积极引导更多的资本进入养老服务业，但在相应的税收政策上尚缺乏必要的支持。首先探讨通过优化税收政策来支持养老服务业发展的现实意义；其次尝试了解国外欧美地区和亚洲地区典型国家顺应其老龄化态势、与时俱进推进养老服务业税收政策创新（特别是在税收政策优惠方面）的主要做法；最后提出国外养老服务业税收政策创新对我国的借鉴与启示，以期能够更好地引导我国养老服务业向着健康、可持续的方向发展，有效缓解人口老龄化所带来的不利社会影响。With the rapider population aging, the issue of elderly care has become increasingly prominent. At present, Chinese central government is encouraging the development of the elderly care service industry in order to attract more capital to invest the elderly care service industry actively at the stage, but there is still a lack of necessary support in terms of the relevant tax policies. Firstly, this paper focuses on the importance of optimizing the tax policy, which can support the development of elderly care services. Then, it tries to introduce some key innovations on tax policy,especially tax preferential policies being conducted in representative countries in Asia, Europe and America in order to timely cope with aging issues. Finally, the paper puts forward further enlightenment on elderly care service industry tax policy innovation in foreign Countries for China to guide the elderly care services towards a healthier and more sustainable development and alleviate the adverse social impact brought by the population aging effectively.国家自然科学基金项目(项目批准号71110107025，71233001，71490732)。363-70