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在我国老龄化日益加重的社会趋势中,如何实现有效的社会财富分配,如何将技巧与制度相融合,如何在解决分配难题的同时促进社会进步等等,是全社会面临的重大课题。文章从三个方面进行阐述,首先,分析了我国人口老龄化的现状;其次,介绍了在老龄化社会的背景下财税法所起到的作用,提出财税法是财富分割的利器;最后,分别从劳动力储备计划、养老保险的路径选择、社区福利几个方面入手,提出应对老龄化的立法完善建议。
It is a major issue facing the whole society that how to achieve effective distribution of social wealth, how to integrate skills and systems, how to promote social progress while solving the distribution problems among the social trends that are aggravating the aging of our country. The article elaborates from three aspects. First of all, it analyzes the current situation of population aging in our country. Secondly, it introduces the role of fiscal and tax laws in the context of an aging society, and puts forward that fiscal and taxation laws are the weapon of wealth division. Finally, From the aspects of the labor force reserve plan, the choice of pension insurance and the community welfare, this article puts forward some proposals to perfect the legislation of aging population.