基于税收模型的个税递延养老保险替代率研究

发布时间：2018-01-27 08:28

本文关键词： 个税递延型养老保险替代率税收损失缴费额　出处：《首都经济贸易大学》2014年硕士论文　论文类型：学位论文

【摘要】：在我国人口老龄化进程加快、养老保障体系不成熟的背景下，应鼓励发展商业养老保险，发挥其第三支柱的效用。由于对其税收优惠政策的不完善，商业养老保险的发展一直都较缓慢，选择合适的税收优惠政策对刺激商业养老保险的购买力至关重要。本文主要讨论了EET税收模式下商业养老保险替代率和税收收入的变化，并在当前全国城镇职工平均工资收入水平下确定了最佳缴费额区间以及领取阶段适用的税率。首先，本文分析了当前我国养老保险三支柱的替代率水平，，通过税式支出理论及税收公平与效率理论认为EET模式最具优越性。其次，对商业养老保险建立了TTE模式和EET模式下的税收收入模型和替代率模型，对模型进行税率及缴费额敏感性分析，认为EET模式能有效提高养老保险替代率，缴费额应在考虑工资增长率的基础上采取工资比例缴费额而不是单一缴费额进行收取，从长期来看EET模式对税收收入现值损失的影响很小。在当期可接受税收损失值的范围内，测算出男性最佳缴费额区间为工资比率的15%-20%，女性最佳缴费额区间为工资比率的16%-20%，领取阶段适用的税率约为3%。基于测算结果，对我国商业养老保险税收递延政策实施EET模式提出了相关建议。
[Abstract]:Under the background of accelerated aging of population and immature old-age security system, we should encourage the development of commercial old-age insurance and give play to the effectiveness of its third pillar. The development of commercial endowment insurance is slow all the time. It is very important to choose the appropriate tax preferential policy to stimulate the purchasing power of commercial endowment insurance. This paper mainly discusses the change of commercial endowment insurance substitution rate and tax revenue under the EET tax model. And in the current national average wage income level of urban workers to determine the best range of contributions and the applicable tax rate at the receiving stage. Firstly, this paper analyzes the replacement rate level of the three pillars of pension insurance in China. Through the tax expenditure theory and tax fairness and efficiency theory that the EET model has the most advantages. Secondly, the TTE model and the EET model of tax revenue model and substitution rate model are established for commercial endowment insurance. Based on the analysis of tax rate and contribution sensitivity of the model, it is concluded that the EET model can effectively improve the replacement rate of old-age insurance. Contributions should be collected by taking into account wage growth rates rather than a single contribution. In the long run, the EET model has little effect on the loss of present value of tax revenue. Within the range of acceptable tax loss value in the current period, the best contribution range for men is 15-20% of the wage ratio. The best contribution range for women is between 16 and 20 of the wage ratio, and the applicable tax rate for the receiving stage is about 3. Based on the results of the calculation. This paper puts forward some suggestions on the implementation of EET model for the deferred tax policy of commercial endowment insurance in China.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67;F812.42

【引证文献】