我国个税递延型养老保险研究

发布时间：2018-03-27 15:27

本文选题：养老金缺口　切入点：养老保险　出处：《辽宁大学》2013年硕士论文

【摘要】：随着我国步入人口老龄化阶段，如何养老已经成为人们生活中的焦点问题，但目前我国养老金严重不足，养老制度存在许多问题，，而世界上大多数国家在寻求解决该国养老问题上都提出了建立多层次的养老保障体系，包括第一层次社会基本养老保险，第二层次企业年金养老保险，第三层次个人储蓄养老保险1。我国也在努力建立三层次的养老保障体系，但是根据目前我国养老金来源可以看出第二层次以及第三层次在我国发展的很是缓慢。在三层次养老保障体系中，企业年金和个人储蓄养老保险属于商业养老保险，如何刺激商业养老保险的发展，已经成为我国能否建立稳定的养老保障体系的重要问题。税收政策作为国家宏观调控的重要手段，税收优惠的设置显得至关重要，合理的税收优惠必将引导企业建立企业年金、鼓励居民购买个人储蓄养老保险。针对养老金体制改革，许多国家实行了个税递延型养老保险制度。我国在向发达国家学习先进经验的过程中也试图建立适合我们国家的个税递延型养老保险制度，相关指导意见的颁布以及试点选取工作的推进，正是国家对补充性养老保险在我国养老保障体系中重要作用的肯定。本论文根据当前我国人口状况和养老制度现状，通过借鉴国外个税递延型养老保险制度，针对2008年天津滨海新补充型养老保险的出台以及随后的叫停，分析其原委，借此引出个税递延型养老保险的主要内容和各主要模式，通过对比，找出最适合我国的个税递延型养老保险的模式，然后分析我国建立个税递延型养老保险制度所面临的困难进而寻找解决办法。
[Abstract]:With the aging of the population in our country, how to provide for the aged has become the focus of people's life, but at present, the pension system in our country is seriously inadequate, there are many problems in the pension system. However, most countries in the world have put forward the establishment of a multi-level old-age security system, including the first level of basic social pension insurance, the second level of enterprise annuity pension insurance. The third level of personal savings and old-age insurance 1.China is also trying to establish a three-level pension security system, However, according to the current sources of pension in China, we can see that the second and third levels are developing very slowly in our country. In the three-level old-age security system, enterprise annuity and personal savings endowment insurance belong to commercial old-age insurance. How to stimulate the development of commercial endowment insurance has become an important issue whether we can establish a stable pension security system. As an important means of national macro-control, the establishment of tax preference is very important. Reasonable tax preference will lead enterprises to establish enterprise annuity and encourage residents to purchase individual savings and old-age insurance. In view of the reform of pension system, many countries have implemented the personal tax deferred old-age insurance system. In the process of learning advanced experience from developed countries, China has also tried to establish a personal tax deferred old-age insurance system suitable for our country. The promulgation of relevant guidance and the promotion of pilot selection are just the country's affirmation of the important role of supplementary old-age insurance in China's old-age security system. According to the current situation of population and pension system in our country, this paper analyzes the original reasons of Tianjin Binhai new supplementary pension insurance in 2008, according to the introduction of Tianjin Binhai new supplementary old-age insurance and its subsequent suspension, by drawing lessons from foreign tax deferred old-age insurance system. This leads to the main contents and main models of the deferred personal tax old-age insurance, and through comparison, finds out the most suitable model of the deferred personal tax old-age insurance in our country. Then it analyzes the difficulties of establishing the deferred personal tax old-age insurance system in our country and finds out the solution.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67

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