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按照联合国规定的国际通行标准,中国已进入老龄化社会。日益突出的老龄化问题将对经济协调发展产生重大影响,加大经济发展、社会保障、社会家庭、劳动资源以及特殊供给、社区养老等各方面压力。财税政策可以通过促进社会经济协调发展、加大政府扶持与鼓励社会支持、鼓励家庭化养老和完善社会化养老解决人口老龄化问题。为此,应遵循财政政策与税收政策相结合的原则,完善促进人口老龄化与社会经济协调发展的财税政策,满足老年人口在商品消费、收入保障、医疗保健、居家养老和福利设施等方面的客观需求。
In accordance with the internationally accepted standards set by the United Nations, China has entered an aging society. The increasingly prominent problem of aging will have a significant impact on the coordinated development of economy and increase the pressure on economic development, social security, social families, labor resources, special provision and community-based care for the elderly. Fiscal and tax policies can help solve the problem of population aging by promoting coordinated socio-economic development, increasing government support and encouraging social support, encouraging family-based retirement and improving socialization of the elderly. To this end, we should follow the principle of combining fiscal policies with tax policies, improve the fiscal and tax policies that promote the coordinated development of population aging and social economy, and meet the needs of the elderly population in terms of commodity consumption, income security, healthcare, home-based retirement and welfare facilities Objective needs.