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人口老龄化已经成为我国发展中的一项重大问题,对于我国的社会结构、经济发展、文化建设都将产生重大而深刻的影响,引起了社会各界的广泛关注。根据《社会养老服务体系建设规划(2011—2015年)》的要求,社会养老服务体系建设遵循“政府主导、多方参与”的原则,更突显了财税政策在养老服务体系建设中的重要作用。一、发展现状(一)老年人口及社会养老服务情况根据《中国老龄事业发展报告(2013)》,截至2012年底,我国老年人口数量达到1.94亿,占总人口的14.3%,其中农村老年人口有1.12亿,占农村总人口的17%。60岁及以上老年人口的抚养
The aging of population has become a major issue in the development of our country and will have a profound and profound impact on the social structure, economic development and cultural construction of our country. All these have aroused widespread concern in the community. According to the requirements of “Social Pension System Construction Plan (2011-2015)”, the construction of social pension service system follows the principle of “government-led and multi-party participation”, and even highlights the important role of fiscal and taxation policies in the construction of pension service system . I. Development Status (I) Elderly Population and Social Old-age Care Services According to the “Report on Development of Aging in China (2013)”, as of the end of 2012, the number of elderly people in our country reached 194 million, accounting for 14.3% of the total population, of which the elderly in rural areas 112 million, accounting for 17% of the total rural population. Raising aged 60 and over