我国个税递延型养老保险税收优惠制度研究

发布时间：2019-07-06 17:41

【摘要】：21世纪以来,我国迎来“老龄社会”,老年人口数量占人口总数的比例不断上升。截至2012年底,全国60岁及以上老年人口已达1.94亿,占总人口的14.3%。如何缓解“老龄社会”带来的养老压力,实现“人人老有所养”受到社会各界的广泛关注。如何完善我国社会养老保险体系,也成为亟待解决的问题。我国当前的社会养老保险体系存在着发展不均衡的问题,已不能满足公民日益增长的养老需求。相对于发展较快的社会基本养老保险制度和企业年金制度,个人补充养老保险是我国社会养老保险体系中的短板。个税递延型养老保险作为激发个人补充养老保险蓬勃发展的中枢,本身具有一定的制度优势。自2008年以来,我国已陆续出台了多个文件支持在我国进行个税递延型养老保险产品的尝试。尤其在2014年国务院颁布了《关于加快发展现代保险服务业务的若干意见》,其中明确表示“要在我国适时开展个人税收递延型商业养老保险试点”。同时,李克强总理在2015年“两会”期间所作的2015年政府工作报告中也指出,要在我国适时推行“所得税延迟缴纳型养老保险”,这都说明了在我国推行个税递延型养老保险制度已是“板上钉钉”。国内外相关研究表明,作为刺激公民消费个税递延型养老保险产品的主要手段,完善的税收优惠制度是促进个税递延型养老保险“阪上走丸”的关键。这表明要在我国发展个税递延型养老保险,必须要合理设计我国个税递延型养老保险的税收优惠制度。同时,十八届三中全以来“税制改革”成为社会热点问题,这为我国个税递延型养老保险的税收优惠制度提供了良好的发展空间。只有合理设计我国个税递延型养老保险的税收优惠制度,才能够促进个人补充养老保险健康发展,完善我国的社会养老保险体系,缓解人口老龄化带来的社会养老压力,更好的解决养老问题。也只有完善的个税递延型养老保险税收优惠制度,才也能够刺激国民消费,拉动国内需求,使国民经济健康稳定发展。本文除绪论与结论之外主要分为三大部分:第一部分为个税递延型养老保险税收优惠制度的概述。本部分介绍了与个税递延型养老保险税收优惠制度相关的概念,阐述了在我国开展该制度的必要性。旨在厘清相关概念,阐明在我国开展个税递延型养老保险税收优惠制度的现实基础以及在我国开展该制度会带来的效益。第二部分为我国个税递延型养老保险税收优惠制度的现状考察、存在问题及原因分析。本部分介绍了个税递延型养老保险税收优惠制度在我国开展的现状,通过对我国个税递延型养老保险税收优惠制度存在的问题进行分析,从税法的角度阐释了存在这些问题的根本原因。第三部分为我国个税递延型养老保险税收优惠制度的路径优化。本部分分析、借鉴了美国、德国的相关成熟经验,在结合我国现阶段国情的基础上,对我国个税递延型养老保险税收优惠制度的完善路径进行了分析。首先对我国个税递延型养老保险税收优惠制度的宏观法律体系提出了建议,其次从构建个税递延型养老保险税收优惠制度的基本制度和健全配套制度两个方面对我国个税递延型养老保险税收优惠制度的完善提出了建议。
[Abstract]:Since the twenty-first century, our country has welcomed the "the old society" of the population, the number of the old people accounts for the total population. By the end of 2012, the number of elderly people over the age of 60 and older had reached 94 million, accounting for 14.3 per cent of the total population. How to relieve the aged pressure brought by the "the old society", and realize the "to have one's own health" 's extensive attention from the community. How to improve the social endowment insurance system of our country is also a problem to be solved urgently. The present social endowment insurance system of our country has the problem of unbalanced development, and has not satisfied the citizen's growing old-age demand. Compared with the rapid development of the social basic endowment insurance system and the enterprise annuity system, the individual supplementary pension insurance is the short board in the social endowment insurance system of our country. The deferred-type old-age insurance, as the central part of the development of individual supplementary pension insurance, has a certain institutional advantage. Since 2008, several documents have been introduced in China to support the trial of the tax-deferred-type old-age insurance products in our country. In particular, under the State Council in 2014, the State Council issued a number of comments on accelerating the development of the service of modern insurance services, which clearly indicated the "A Pilot Study of the Deferred-type Commercial Pension Insurance for Individual Income Tax in China". At the same time, in the 2015 government work report made by the Premier Li Keqiang in the "two sessions" of 2015, it is also pointed out that the "income tax deferred payment type old-age insurance" is to be implemented in due time in China, which illustrates that the introduction of a tax-deferred pension system in China has been a "nail on board". The relevant researches at home and abroad have shown that as the main means to stimulate the tax deferred-type old-age insurance products of the citizens, the perfect tax preference system is the key to the promotion of the "to take a pill on the machine" of the deferred-type old-age insurance. This means that we must make a reasonable design of the tax preference system of the deferred-type old-age insurance in our country. At the same time, the "tax system reform" has become a hot issue in the society since the 18th and third, which provides a good development space for the tax preference system of the deferred-type old-age insurance in our country. Only reasonable design of the tax preference system of the deferred-type old-age insurance in our country can promote the healthy development of the old-age insurance of the individual, improve the social endowment insurance system of our country, alleviate the social pension pressure brought by the aging of the population, and better solve the problem of the old-age pension. It is also possible to stimulate the national consumption and to pull the domestic demand and make the national economy healthy and stable. In addition to the introduction and conclusion, this paper is divided into three parts: the first part is an overview of the tax preference system of the deferred-type old-age insurance. This part introduces the concept of the tax preference system of the tax deferred-type old-age insurance, and expounds the necessity of carrying out the system in our country. The purpose of this paper is to clarify the relevant concepts, and to clarify the realistic basis of the tax preference system of the tax-deferred-type old-age insurance in our country and the benefit to carry out the system in our country. The second part is the status investigation, existing problems and cause analysis of the tax preference system of the deferred-type old-age insurance in our country. This part introduces the present situation of the tax preference system of the tax deferred-type old-age insurance in our country. Through the analysis of the problems existing in the tax preference system of the tax-deferred-type old-age insurance in our country, the root cause of these problems is explained from the angle of the tax law. The third part is the path optimization of the tax preference system of the deferred-type old-age insurance in our country. This part analyses and draws on the relevant mature experience of the United States and Germany, and analyses the perfect path of the tax preference system of the deferred-type old-age insurance in our country based on the current situation of our country. First, it puts forward some suggestions on the macro-legal system of the tax preference system of the tax-deferred-type old-age insurance in China. Secondly, the author puts forward some suggestions on the improvement of the tax preference system of the tax-deferred-type old-age insurance system from two aspects: the basic system of constructing the tax preferential system of the deferred-type old-age insurance system and the sound supporting system.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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