河北省实施个税递延型养老保险的建议

发布时间：2018-02-10 08:26

本文关键词： 老龄化个税递延型养老保险养老金替代率税收优惠　出处：《河北大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着社会的不断发展以及医疗卫生水平的逐步提高,人口的平均寿命不断增长,中国不可避免地进入到了老龄化社会,迎来了“银发浪潮”。就我国目前养老现状来说,以政府为主导的社会基本养老保险陷入困境,养老金缺口不断拉大,替代率水平逐渐下降,越来越难以满足当代人们的养老需求。养老保险体系中的企业年金和个人储蓄性养老保险发展极其缓慢,水平相对较低,并没有发挥出应有的作用。为了摆脱养老困境,满足社会成员的养老需求,我国政府必须加大力度使企业年金以及个人储蓄性养老保险发展壮大起来,为社会养老作出应有的贡献。本文以河北省实施个税递延型养老保险为研究内容,开篇先对文章的研究背景做了阐述,并归纳了国内外的对个税递延型养老保险的研究现状。接下来,对其进行概念上界定与理论基础上的分析,从而阐明本文的研究依据。再通过对河北省第三支柱的个人储蓄性养老保险现状进行分析后,明确道出了促进其发展的意义以及紧迫性。接下来,对河北省实施个税递延型养老保险进行可行性分析,并运用实际相关数据对其进行精确测算,得出政府以较小的财政损失即可获得较大的养老金积累的结论。最后,结合国外经验以及国内学者的研究成果以及河北省经济现状,提出了河北省实施个税递延型养老保险的相关政策建议。
[Abstract]:With the continuous development of the society and the gradual improvement of the level of medical and health care, the average life expectancy of the population continues to grow, and China inevitably enters an aging society and ushered in a "silver hair wave". As far as the present situation of the aged in our country is concerned, The government-led social basic old-age insurance is in trouble, the pension gap is widening and the level of replacement rate is gradually declining. It is becoming more and more difficult to meet the needs of the modern people. The development of enterprise pension and individual saving endowment insurance in the pension insurance system is extremely slow and the level is relatively low, and it does not play its due role. To meet the pension needs of members of the society, our government must make greater efforts to make the enterprise annuity and individual savings endowment insurance develop and expand. This paper takes the implementation of the personal tax deferred old-age insurance in Hebei Province as the research content, first of all, the research background of the article is expounded. And summarized the domestic and foreign research status of personal tax deferred old-age insurance. Next, the concept of definition and theoretical basis of analysis, Through the analysis of the status quo of the third pillar of personal savings endowment insurance in Hebei Province, the significance and urgency of promoting its development are clearly stated. This paper analyzes the feasibility of implementing the personal tax deferred old-age insurance in Hebei Province, and uses the actual relevant data to calculate it accurately, and draws the conclusion that the government can obtain a large pension accumulation with smaller financial losses. Based on the experience of foreign countries, the research results of domestic scholars and the present economic situation of Hebei Province, this paper puts forward the relevant policy recommendations for the implementation of deferred personal tax old-age insurance in Hebei Province.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67

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