支持养老产业发展的财税政策工具选择与应用研究
Research on the Choice and Application of Fiscal Taxation Policy Supporting the Development of Pension Industry

财税政策工具以其产业促进、经济发展、社会公平功能支持养老产业发展，已为世界多数国家和地区证实。本世纪以来，财税政策工具屡屡成为政府影响养老产业发展速度和质量的关键因素，其功能优势获得各方认同。然而，现行的政策文本和地方实践表明，养老产业财税政策工具欠缺对养老产业特性的提炼、工具的养老产业差异缺失、工具的类型与潜能挖掘不足以及工具间的组合配置应用不佳等困境。要想摆脱困境，并发挥财税助力养老产业发展的作用，在于养老产业的财税政策工具应用的法治化，既要实现养老产业财税政策工具的组合配置使用，又要规范养老产业财税政策工具使用。如此，方能达成财税支持养老产业发展的美好愿景。
The fiscal and taxation policy tool supports the development of the pension industry with its function of prompting industrial and economic development and improving social equity. Its functions have been confirmed by most countries and regions. Since the beginning of this century, fiscal and taxation policy tools have repeatedly become the key factor to be adopted by the government in adjusting the quality and speed of the development of pension industry. Its functional advantages are widely recognized. However, the current policies and local practices show that the fiscal and taxation policy tools of pension industry are confronted with problems like inability in refining the characteristics of the pension industry, absence of diversity, insufficient knowledge about its types and potentials and poor combination between tools. To get rid of the dilemma and give full play to finance and taxation in supporting the development pension industry, the key lies in the legalization of the application of the fiscal and taxation policy tools in the pension industry. It is necessary to not only realize the combined use of the fiscal and taxation policy tools of the pension industry, but also to standardize the use of these tools. In this way, we could realize a better vision where finance and taxation support the development of pension industry