我国商业养老保险的个税递延效应分析及税收政策研究

发布时间：2018-04-23 22:05

本文选题：商业养老保险 + 个税递延政策　；参考：《云南财经大学》2017年硕士论文

【摘要】：在我国人口老龄化进程不断加快、养老保障体系尚不完善的背景下,应鼓励发展商业养老保险,发挥其第三支柱的补充作用。而如今我国税收体制尚不成熟,尤其是对商业养老保险的这一块,缺少相应的优惠政策,以致于商业养老保险购买的积极性不高,发展缓慢。从某种角度来看,有什么样的税法,就有什么样的养老金,一定的税收优惠政策对商业养老保险的发展至关重要,更进一步地,运用税收政策调度各支柱养老保险间的平衡是相关制度模式制定的枢纽步骤,它的调节作用是难以替代的。运用税收优惠政策调整商业养老保险的发展,对于家庭福利和国家稳定也具有深远意义。本文主要讨论了商业养老保险税收优惠模式的选择,并用模型模拟测算税延型商业养老保险的税式支出、个人收益以及替代率,最终为我国商业养老保险税收政策的完善提出相关政策建议。共包含五个部分,主要结构为:第一部分:前言、绪论。这一部分简要说明了我国商业养老保险税收政策探究的背景,研究意义及文献综述。整篇文章的思路、内容、创新与不足之处。第二部分:从理论上说明税收优惠政策对商业养老保险的购买具有某种意义上的鼓励作用,对商业养老保险依照其三个涉税环节征税或免税,提出了六种征税模式,详细论述了税收优惠政策的作用机理,初步得出个税递延的税收政策是最适合我国商业养老保险发展的征税模式。第三部分:简要阐述了养老保险“三支柱”的含义及各支柱税收模式的现状,指出了我国“第三支柱”商业养老保险税制存在的问题。第四部分:在精算理论和税式支出理论的基础上,建立税式支出模型和替代率模型,用数值模拟分析了实施延期纳税的商业养老保险对财政税式支出和个人收入的影响,结果表明,较低的个税递延额即可使商业养老保险达到较高的替代率水平,且产生的税式支出对整个政府财政的影响较小。第五部分:针对前文提出的我国商业养老保险税收政策存在的问题,结合实证部分的结论,为我国发展商业养老保险提供相应的税收政策建议。主要包括,决策层应加大对这一部分的重视,税收优惠的政策早日落地;制定政策时应综合考虑,将具体优惠规则尽量细化;完善相关法律,从制度上保证个税递延政策的顺利推行;个税递延型商业养老保险推行,合理选取先行地区,逐步推广到全国;规范整个行业的管制,商业养老保险公司自身的宣传也应重视,同时鼓励保险行业创新发展等。本文主要运用定性与定量相结合的研究方法,在分析比较得出个税递延政策是最适于我国商业养老保险发展的同时,以精算理论为基础,实证分析出其税式支出及替代率效应,具有一定的创新。而对于个税递延型商业养老保险推行后,具体购买人群将会占总群体的比例为多少未作深入分析,乃是本文的不足之处,有待研究水平进一步提高后不断改进。
[Abstract]:In the context of the accelerating population aging process in China and the imperfect endowment insurance system, we should encourage the development of commercial pension insurance and play the complementary role of its third pillar. However, the tax system of our country is not yet mature, especially in this part of the commercial pension insurance, which lacks the corresponding preferential policies, so that the commercial pension insurance is purchased. From a certain point of view, there is what kind of tax law, what kind of pension, a certain tax preferential policy is very important to the development of commercial pension insurance. Further, the use of tax policy to balance the balance between the supporting pension insurance is a key step for the establishment of relevant system model. Adjustment is difficult to replace. The use of preferential tax policy to adjust the development of commercial pension insurance is also of far-reaching significance for family welfare and national stability. This paper mainly discusses the choice of tax preferential mode for commercial pension insurance, and uses model simulation to calculate the tax expenditure, personal income and replacement of tax extended commercial pension insurance. This part includes five parts. The main structure is: the first part: preface, introduction. This part briefly explains the background, significance and literature review of the tax policy of China's commercial pension insurance. The second part: it explains in theory the incentive effect of preferential tax policy on the purchase of commercial pension insurance in a certain sense. It puts forward six kinds of Taxation modes for the commercial pension insurance according to the tax or tax exemption of the three tax related links. The mechanism of the tax preferential policy is discussed in detail, and the tax deferred tax is preliminarily obtained. The collection policy is the most suitable tax mode for the development of China's commercial pension insurance. The third part: briefly expounds the meaning of the three pillar of the pension insurance and the status of each pillar tax mode, and points out the existing problems of the "third pillar" commercial endowment insurance system in China. The fourth part is based on the actuarial theory and the tax expenditure theory. The model of tax expenditure and the model of substitution rate are set up, and the effects of the commercial pension insurance on the fiscal tax expenditure and personal income are analyzed by numerical simulation. The results show that the lower tax deferred amount can make the commercial pension insurance reach a higher level of substitution rate and the effect of tax expenditure on the whole government finance. The fifth part is small. In view of the problems existing in the tax policy of China's commercial pension insurance proposed in the previous article, combined with the conclusion of the empirical part, it will provide the corresponding tax policy suggestions for the development of the commercial pension insurance in China. The main points are that the decision level should pay more attention to this part, the policy of tax preferential treatment will fall to the ground at an early date and the policy should be made when making policy. In a comprehensive way, the specific rules will be refined as far as possible; to improve the relevant laws and to ensure the smooth implementation of the individual tax deferred policy; to carry out the tax deferred commercial pension insurance and to rationally select the first area, and to gradually extend it to the whole country; to standardize the control of the whole industry, and to encourage the publicity of the commercial pension insurance company itself, and encourage the promotion of the commercial pension insurance company itself. This article mainly uses the research method combining the qualitative and quantitative analysis. In the analysis and comparison, it is concluded that the tax deferred policy is the most suitable for the development of China's commercial pension insurance. Based on the actuarial theory, it analyzes the tax expenditure and the substitution rate, and has some innovation. After the implementation of the commercial pension insurance, the proportion of the specific buyers will not be analyzed in depth. It is the deficiency of this article, which needs further improvement after the further improvement of the research level.

【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67

【参考文献】