我国个税递延型养老保险运营的三大矛盾研究

发布时间：2018-02-28 09:11

本文关键词： 个税递延型养老保险税收优惠老龄化养老基金　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】：随着我国人口老龄化和长寿风险的加剧，我国现阶段的养老保障体系，尤其是基本养老保险和企业年金所存在的问题日益突出。为了解决我国养老保险存在的问题，缓解财政压力，保障退休人员在退休之后的基本生活，国内相关学者提出了在我国开展“个税递延型养老保险”的政策。从2007年开始，天津滨海新区、上海的试点方案就备受关注，但是这些试点方案都一直都没有得以落地。本文研究认为，我国开展及实施个税递延型养老保险会面临三大矛盾，即税收优惠与财政损失之间的矛盾，制度公平和实施效率的矛盾以及养老保险基金的投资时安全性与收益性的矛盾，只有协调好这三个矛盾，个税递延型养老保险才能取得较好的政策效果。结合国际上典型国家的实践经验和我国实际情况，，本文提出了一些协调这三个矛盾政策建议，包括制定税收过渡性政策、拓宽投保渠道和投资领域等。
[Abstract]:With the aggravation of the aging population and the risk of longevity in our country, the existing problems of the old-age security system, especially the basic old-age insurance and enterprise annuity, are becoming more and more prominent. To relieve financial pressure and ensure the basic life of retirees after retirement, domestic scholars have put forward the policy of "personal tax deferred old-age insurance" in China. Since 2007, Tianjin Binhai New area, Shanghai's pilot scheme has attracted much attention, but none of these pilot schemes have been able to land. This paper believes that China will face three major contradictions in carrying out and implementing the personal tax deferred pension insurance. That is, the contradiction between tax preference and financial loss, the contradiction between system fairness and implementation efficiency, and the contradiction between security and income in the investment of pension insurance fund, only these three contradictions can be well coordinated. According to the practical experience of the typical countries in the world and the actual situation of our country, this paper puts forward some suggestions to coordinate these three contradictory policies, including the formulation of the transitional tax policy. Widen insurance channels and investment areas, etc.
【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】