个税递延型商业养老保险的可行性评估——以四川省为例

发布时间：2018-01-01 22:39

本文关键词：个税递延型商业养老保险的可行性评估——以四川省为例　出处：《财经科学》2016年10期 　论文类型：期刊论文

【摘要】：在人口老龄化日趋严峻而养老保险体系不够完善的背景之下,个税递延型商业养老保险因其国际推行的普遍性,对投保人和保险企业的激励性,对国家和社会的可行性,而成为我国缓解养老问题的明智选择。本文结合四川省的实际情况,对个税递延型商业养老保险的税收优惠额度和直接补贴额度进行具体的测算,并从政府、保险企业、个人3个层面对测算结果进行可行性评估。结果表明,个税递延型商业保险为政府完善多层次养老保险制度体系带来正外部性;为企业经营与个人养老储备提供优惠,进而得出个税递延型商业养老保险在四川省的推行具有政府、保险企业、个人3个层面的可行性。
[Abstract]:Under the background that the aging population is becoming more and more serious and the pension insurance system is not perfect, the tax deferred commercial old-age insurance is encouraging to the policy holders and insurance enterprises because of the universality of its international implementation. The feasibility of the country and the society, and become our country to ease the pension problem of the wise choice. This paper combined with the actual situation in Sichuan Province. The author calculates the preferential tax quota and the direct subsidy quota of the deferred commercial old-age insurance, and evaluates the feasibility of the calculation result from three levels: government, insurance enterprise and individual. The result shows that. Personal tax deferred commercial insurance brings positive externality for the government to perfect the system of multi-level old-age insurance. This paper provides preferential treatment for enterprise management and individual endowment reserve, and then draws the conclusion that the implementation of deferred business old-age insurance in Sichuan Province has the feasibility of government, insurance enterprise and individual.
【作者单位】：西南财经大学保险学院;
【分类号】：F842.67
【正文快照】： 2一、引言及文献综述根据我国老龄人口的数据,我国已毫无疑问地进入了老龄化社会,人口老龄化形势严峻。同时,鉴于我国的养老保险体系不够成熟,基本养老保险、企业年金、个人商业养老险三大支柱发展不均衡。在这样的背景之下,个税递延型商业养老保险因其国际推行的普遍性,对投

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