Abstract: Aged-care is a public issue. Fiscal policies relate aged-care service with government administration directly. And such policy routes and fiscal capital support consists of the core of the public responsibility, plunging aged-care service system development. Shanghai is a special area of aging among our country. Based on field research and service requirement for elder population forecasting, this article analyze that it’s time to integrate social security and others welfare capital into fiscal pool, share overall elder service, such as pension, medicine care insurance, elder welfare and nursing and housing environment, to improve life quality for all elders. Lastly, coordinating policy kits and fiscal capacities, it comes to top design for fiscal policy on service of aged-care by Home.

摘要： 财税政策是养老服务财政责任的重要工具变量；政策路径与财力支持能力是核心，直接关系服务体系建设与发展。上海是中国老龄化最突出的地区。本文以问题为导向，基于实际调查研究与老龄人口服务需求特征仿真预测；通过居家养老服务财税政策空间及财政支持能力关联分析，从“财税、社保、民政福利”财力统筹及“养、医、康、护、住”服务融合的全局，设计与经济社会发展相适应、满足老年服务需求以及发挥财税政策效能三者相协调的财税支持政策顶层框架，并进行政策效果模拟，制定财税政策分步实施路线。