我国城市商业养老保险的税收政策改革

发布时间：2018-05-07 13:41

本文选题：基本养老保险 + 商业养老保险　；参考：《西南财经大学》2014年硕士论文

【摘要】：养老保障是近年来我国谈论得比较多的话题,无论是国家、政府还是个人,都时刻关注着我国养老保障事业的发展。在最近召开的两会上,政协委员就“保障和改善民生促进社会公平正义”召开了记者会,其中重点谈到了养老问题,在分析我国养老面临的难题后,提出解决我国养老困境的三股主要力量“一是政府、二是政策、三是法律”。人口老龄化已成为我国的现实,那我国的养老现状是怎样的呢?与发达国家在进入老龄社会时人均GNP10000美元相比,我国仅为1000美元’。而且在目前这个老龄化阶段,我国相关养老保障规划滞后；政府、市场、社会多元主体共同应对人口老龄化的体制也尚未形成；养老保障的水平还比较低；农村老龄事业发展明显滞后。现实的养老国情让人堪忧。面对我国的养老现状,许多专家和学者也进行了大量分析和研究,指出造成我国养老事业面临困境的主要原因是养老保障体系不完善。通过调查研究,指出我国现行的养老保障系统主要存在以下问题：一、传统的家庭式养老,在这种模式下,老年人的生活水平很大程度上取决于供养人素质的高低和富裕程度；.二、社区养老,缺乏统一地对具体制度安排和操作落实的管理和监督；三、社会养老,这种模式使得政府背负了较大的财政压力。此外,专家学者还提出我国养老事业存在养老金不透明、城乡发展不平衡、社保制度不公平等问题。在养老保障不足,人们对生活水平的要求却不断提高的情况下,越来越多的人开始为自己的老年生活而担忧,也希望可以通过各种途径来保障年老之后的幸福生活。但是,我国基本养老保险资金缺口大、覆盖面不足、养老保障替代率低,企业年金发展缓慢、新政策制定之后的效果也还未显现出来。在此国情下,作为养老保障体系重要组成部分的商业养老保险就有巨大的市场发展潜力。商业养老保险的充分发展,不仅能解决国家养老保障支付乏力、财政压力大的难题,还有利于完善我国养老保障体系,满足个人在退休之后追求高生活水平的需要。因此,研究如何促进商业养老保险的发展就具有重要的意义。任何一项事务的发展变化都不是由单一因素造成的。同样,影响商业养老保险发展的因素也很多,比如政府税收政策、国家经济发展水平、保险公司的发展程度、人们收入的高低以及对生活品质的要求等等。而在影响商业养老保险发展的诸多因素中,税收的影响作用是最明显也最有效率的,其对商业养老保险需求的影响可以通过微观经济学的收入效应和替代效应来体现。因此,本文认为,一定力度的税收优惠必然会促进商业养老保险的发展,希望通过研究对我国商业养老保险今后的发展做出贡献。但是,目前国内对商业养老保险税收政策的研究还很有限,较多的是集中在对国外税收优惠政策的研究方面,对我国商业养老保险需求大小等方面的研究较少,且有关商业养老保险发展的统计数据也很少。本文在借鉴国外的发展经验和其他学者研究成果基础之上,对我国养老保险业存在的问题进行了分析,并对促进商业养老保险发展的税收政策的制定提出了建议,从税收优惠模式的选择到具体优惠措施的制定,都进行了详细的阐述。在分析了我国养老保障体系存在的问题及现有的税收政策之后,认为制定商业养老保险税收政策的首要问题是选择适合我国国情的税收优惠模式,通过对几种模式的分析比较,认为EET模式是符合我国目前现实情况的,既可以大力促进商业养老保险的发展,也不会造成国家财政收入过多的流失。其次,是对具体税收政策的制定,提出了制定过程中应遵循公平效率、与我国国情相适应的原则,并对具体的税收优惠内容进行了研究,希望对我国商业养老保险事业今后的研究和发展有所帮助。基于以上观点和思路,本人将文章内容分为五个部分,各部分内容分别如下：第一章：引言。重点论述了选这个课题作为研究对象的原因,国内外的研究现状,在研究过程中所使用的方法和存在的不足等内容。第二章：我国城市商业养老保险税收政策原理分析。这一章主要是对商业养老保险税收的基本原理进行阐述说明,包括基本的税收概念、商业养老保险的征税环节和征税模式,且重点对比了几种不同税收模式的区别。此外,还从经济学的角度说明了税收优惠刺激商业养老保险需求的作用机制。第三章：我国城市养老保险发展的现状和相关税收政策。这一章首先阐述了我国养老保障的现状,指出我国养老保障的现实国情——“未富先老”,再分别从基本养老保险和商业养老保险两个角度来论述我国养老保障体系存在的问题。城市基本养老保险存在的主要问题是：养老保险金缺口较大、覆盖面窄、管理混乱、养老金替代率低,即单靠基本养老保险不能满足我国的养老需求；城市商业养老保险存在的问题是：发展缓慢、与国外相比差距较大,未能充分发挥其对基本养老保险的补充作用。最后,再对我国现有的基本养老保险和商业养老保险税收政策进行了研究。第四章：国外商业养老保险的税收政策。首先,分别对美国、德国、日本以及其他一些国家和地区的商业养老保险税收政策进行阐述说明,并在此基础上对税收优惠对商业养老保险发展的促进作用进行了例证分析。其次,在借鉴国外商业养老保险发展历程和经验的基础上,提出了我国发展商业养老保险的启示。第五章：对城市商业养老保险税收政策的建议。这一章从我国城市商业养老保险税收政策的设计原则和政策设计要点两方面进行研究。首先,在税收政策设计的原则上,认为税收政策的制定要符合公平效率原则、与我国国情相适应原则。其次,选择适合我国国情的税收优惠模式,分别从微观和宏观两个角度深入分析了我国选择EET模式的原因。最后,在政策设计要点方面,分别从税收优惠的税基、税收优惠的比例、享受优惠的条件以及政策的实施与监管几个方面进行了研究。在写作本文的过程中,研究了大量的数据和文献资料,认为本文的创新之处主要有以下几点：①将研究角度设定在城市,避免了城市和农村养老保障制度不同而引起的混乱,也使研究数据和结果更加严谨；②在分析我国养老现状的过程中,用大量数据进行分析说明,使得分析结果更加直观和有说服力；③在税收政策的设计方面,对税收优惠的税基、比例、条件提出了自己的见解,并且通过构建模型测算出了合理的税收优惠比例。
[Abstract]:The old-age security is a topic which has been discussed in China in recent years. Both the state, the government and the individual are always concerned about the development of the old-age security undertakings in China. In the recent two meetings, the members of the CPPCC held a press conference on "ensuring and improving the people's livelihood and promoting social fairness and justice". After analyzing the problems faced by the aged in China, the three main forces to solve the dilemma of the aged in China are put forward: "one is the government, the other is the policy, and the three is the law".
The aging of the population has become the reality of our country, and what is the status of the old age in China? Compared with the per capita GNP10000 dollar in the advanced countries, our country is only 1000 dollars'. And in the present aging stage, the related pension plan in China is lagging behind; the government, the market, and the social pluralistic main body deal with the population together. The aging system has not yet been formed, the level of old-age security is relatively low, and the development of rural elderly cause is lagging behind.
Facing the status quo of our country, many experts and scholars have also carried out a lot of analysis and research. It is pointed out that the main reason for the dilemma in our country is that the old-age security system is not perfect. Through investigation and research, it is pointed out that the main problems of the existing old-age security system in our country are as follows: first, the traditional family type pension system is in this kind of model. Under the style, the living standard of the elderly depends largely on the quality of the provider and the degree of prosperity. Two, the community is not able to manage and supervise the implementation of the specific institutional arrangements and operations in a unified way. Three, social endowment, this model has made the government bear greater financial pressure. In addition, experts and scholars also put forward the pension of our country. There are problems such as pension opaque, unbalanced urban and rural development, unfair social security system and so on.
With the lack of old-age security and the increasing demand for living standards, more and more people are beginning to worry about their old life. They also hope to ensure the happy life after a variety of ways. However, the capital gap of the basic endowment insurance is large, the coverage is insufficient, and the replacement rate of the old-age security is low. The development of the occupational pension is slow and the effect of the new policy has not yet emerged. In this situation, the commercial pension insurance, an important part of the old-age security system, has great potential for the development of the market. It is conducive to improving our pension security system and meeting the needs of individuals in pursuit of a high standard of living after retirement.
Therefore, it is of great significance to study how to promote the development of commercial pension insurance. The development and changes of any business are not caused by a single factor. Similarly, there are many factors affecting the development of the commercial pension insurance, such as the government tax policy, the economic development of the state, the development of the insurance company, and the income of the people. And the demand for the quality of life and so on. Among the factors affecting the development of commercial pension insurance, the impact of tax is the most obvious and most efficient, and its influence on the demand for commercial pension insurance can be reflected by the income effect and the substitution effect of microeconomics.
Therefore, this paper believes that a certain degree of tax incentives will inevitably promote the development of commercial pension insurance, and hope to contribute to the future development of China's commercial pension insurance. However, at present, the domestic research on the tax policy of commercial pension insurance is limited, and most of them are focused on the foreign tax preferential policies. It has little research on the demand for commercial endowment insurance in China, and there are few statistical data on the development of commercial endowment insurance.
On the basis of foreign development experience and other scholars' research results, this paper analyzes the existing problems of the pension insurance industry in China, and puts forward some suggestions on the formulation of tax policy for the development of commercial pension insurance, which are elaborated in detail from the choice of preferential tax mode to the formulation of specific preferential measures. After analyzing the existing problems of the old-age security system in China and the existing tax policy, it is believed that the first problem to formulate the tax policy of the commercial pension insurance is to choose the preferential tax mode suitable for the national conditions of our country. Through the analysis and comparison of several models, the EET model is in line with the current reality of our country, and it can not only promote the business of the business, but also promote business. The development of the pension insurance will not cause excessive loss of the country's financial income. Secondly, it is the formulation of specific tax policies, and the principles that should be followed in the process of setting up a fair efficiency, adapting to the national conditions of our country, and studying the specific tax preferential content, and hoping to study the future research of the business pension insurance in our country. And development helps.
Based on the above ideas and ideas, I will divide the article into five parts, each of which is as follows:
The first chapter is an introduction, which focuses on the reasons for choosing the subject as the research object, the present situation at home and abroad, the methods used in the study process and the shortcomings of the existence.
The second chapter: the analysis of the tax policy of urban commercial pension insurance in China. This chapter mainly expounds the basic principles of the tax on the commercial pension insurance, including the basic concept of tax, the taxing link and the tax mode of the commercial pension insurance, and contrasts the differences between several different tax modes. In addition, it is also from economics. From the perspective of tax incentives to stimulate the demand for commercial pension insurance mechanism.
The third chapter: the present situation of the development of urban endowment insurance in China and related tax policies. This chapter first expounds the status quo of the old-age security in China, and points out the reality of the old-age security in our country, "not rich before the old", and then discusses the existence of the old-age security system in China from two angles of basic pension insurance and commercial pension insurance. The main problems of urban basic pension insurance are: the pension insurance gap is large, the coverage is narrow, the management is confused, the pension replacement rate is low, that is, the basic pension insurance can not meet the needs of our country. The problem of the urban commercial pension insurance is: the development is slow, the gap is large and can not be fully developed. Finally, the tax policy of basic endowment insurance and commercial endowment insurance in China is studied.
The fourth chapter is the tax policy of foreign commercial pension insurance. First, it illustrates the tax policies of commercial pension insurance in the United States, Germany, Japan and some other countries and regions. On this basis, this paper makes an example analysis on the promotion of the development of commercial pension insurance by tax preference. Secondly, it is used for reference to foreign commerce. On the basis of the development history and experience of endowment insurance, the Enlightenment of developing commercial endowment insurance in China is put forward.
The fifth chapter: the suggestions on the tax policy of urban commercial pension insurance. This chapter studies the two aspects of the design principles and the main points of the policy design of the urban commercial pension insurance policy in China. First, in the principle of tax policy design, it is believed that the formulation of the tax policy should conform to the principle of fair efficiency and the principle of adapting to the national conditions of our country. Secondly, we choose the preferential tax mode suitable for the national conditions of our country, and analyze the reasons for the choice of EET mode in our country from the two perspectives of micro and macro. Finally, in the main points of the policy design, we have studied the tax base, the proportion of tax incentives, the preferential items and the implementation and supervision of the policy. Study.
In the process of writing this paper, a large number of data and literature are studied, and the main innovations of this paper are as follows: (1) setting the research angle in the city, avoiding the confusion caused by the different old-age security system in urban and rural areas, and making the research data and results more rigorous. In the process, a large number of data are analyzed to make the analysis result more intuitive and persuasive; (3) in the design of tax policy, the tax base, proportion, and conditions of tax incentives are put forward, and a reasonable tax preference ratio is calculated through the construction of the model.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67;F812.42

【参考文献】