摘要
我国从提出"以房养老"至今已17年的历程,出现政府坚决、实践遇冷、学界迟疑的局面。本文通过对文献梳理、政策回顾与研判、实践分析总结,发现理论上存在供需不匹配导致的政策与实践背离,也存在学界对遗产税、遗赠动机等的认识偏差;政策上,缺乏具有可操作性的具体制度;实践中"以房养老"不具有普适性,在产品开发上缺乏精准调研。最后,本文提出通过认识重构、政策重构、实践重构,回归以房养老的应有之义。
In the 17-year history from the proposal of"House-for-Pension"Program in our country,there has been a situation where practice is difficult and scholars hesitate.This paper summarizes literature,policy review and judgment,and practical analysis and summary.It is found that there are theoretical and policy deviations caused by the mismatch between supply and demand.Besides,there is a misunderstanding not only in Chinese academic circles about inheritance tax,bequest motive,etc but also about the US and other international experiences.In terms of policies,there is no specific operational system;in practice,"retirement by housing"is not universal and lacks precise research on product development.Finally,China should return to the essence of"House-for-Pension"Program by realizing reconstruction,policy reconstruction,and practice reconstruction.
出处
《价格理论与实践》
北大核心
2019年第10期56-58,70,167,共5页
Price:Theory & Practice
基金
北京市社会科学基金项目(项目号15JGB111)
北京市优秀青年骨干教师项目阶段性成果.
关键词
老龄化社会
以房养老
遗赠动机
遗产税
Aging society
Housing for the aged
Legacy motivation
Inheritance tax
