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自2000年我国进入老龄化社会以来,政府通过相应的财政支出政策和税收政策,使我国的社会养老服务体系建设取得了长足发展。但是从资金角度来看,需求与供给之间的矛盾尤其是区域供求间的矛盾仍然较为尖锐。政府对相关税收优惠政策的制定和监管尚存在一定程度的缺失。在“未富先老”的大前提下,财税政策应找准着力点,放大资金的连锁效应、引导效应和激励效应,相互补充,共同推进养老服务事业的正常发展。
Since China entered the aging society in 2000, the government has made great strides in the development of China’s social pension service system through the corresponding fiscal expenditure and taxation policies. However, from a financial point of view, the contradiction between demand and supply, especially the contradiction between supply and demand in the region, remains rather sharp. The government is still missing a certain extent in the formulation and supervision of relevant tax preferential policies. Under the premise of “getting rich before getting old”, the fiscal and taxation policies should make every effort to increase the capital chain effect, guide the effects and incentive effects, complement each other and work together to promote the normal development of pension services.