中国税延型养老保险政策研究与思考

发布时间：2018-04-29 03:40

本文选题：税延型养老保险 + 养老保险体系三大支柱　；参考：《天津财经大学》2013年硕士论文

【摘要】：税延型养老保险在中国的试点政策已经酝酿讨论多年。由于人口老龄化问题开始凸显、中国的养老保险体系发展不健全、政府的财政负担增加等原因,很多专家提出在中国实行税延型养老保险政策,其开展有利于推动我国养老保障体系的多层次发展,促进经济的发展、社会的和谐。多个城市税延型养老保险试点工作的开展过程可谓一波三折,试点工作要想真正展开还要解决很多目前存在的问题。事实上税延型养老保险在国际上已经实践多年,美国和德国都先后推出了比较有代表性的税延型养老保险政策。文章系统全面的介绍中国税延型养老保险的相关内容。从税延型养老保险的基本理论入手,阐述税延型养老保险的概念、特征以及其在养老保险体系中的定位、税延型养老保险与其他养老保险的区别与联系。其次通过分析中国的养老保险发展历史、现状以及目前面临的巨大压力,对税延型养老保险在中国实行的必要性和可行性进行研究,并结合问卷调查从三个方面进行可行性分析。结合中国各试点城市的政策、现状等实际情况分析出中国税延型养老保险政策所存在的问题。以美国401K计划和德国的里斯特改革为代表性改革和政策,对国外税延型养老保险发展情况及制定的政策进行分析,分析出国外税延型养老保险政策的优点从而找出我国相关政策制定上的不足并总结借鉴经验,有助于对税延型养老保险制度改革思路和趋势的全面把握。最后结合以上研究对中国税延型养老保险政策提出一些相应建议。
[Abstract]:Tax-extension pension insurance in China's pilot policy has been brewing discussions for many years. Because the aging problem of the population is beginning to protrude, the development of China's pension insurance system is not perfect, and the financial burden of the government is increasing, many experts have proposed to implement a tax extension pension insurance policy in China. Its development is conducive to promoting the multi-level development of China's old-age security system, promoting economic development and social harmony. Many cities tax extended pension insurance pilot work can be described as a series of twists and turns, if the pilot work really want to solve a lot of existing problems. In fact, tax extended old-age insurance has been practiced in the world for many years, the United States and Germany have introduced a more representative tax extension pension insurance policy. This paper systematically introduces the related contents of China's tax-extended old-age insurance. Starting with the basic theory of tax extended old-age insurance, this paper expounds the concept and characteristics of tax extended pension insurance, its orientation in the system of endowment insurance, the difference and relation between tax extended pension insurance and other old-age insurance. Secondly, by analyzing the development history, current situation and great pressure of China's old-age insurance, the necessity and feasibility of implementing tax extended old-age insurance in China are studied. And combined with questionnaire survey from three aspects of feasibility analysis. This paper analyzes the problems existing in China's tax extended old-age insurance policy in combination with the policies and current situation of the pilot cities in China. Taking the 401K plan of the United States and the Riester reform of Germany as the representative reforms and policies, this paper analyzes the development and policy of the overseas tax extended old-age insurance. By analyzing the advantages of the overseas tax extended old-age insurance policy and finding out the shortcomings in the formulation of the relevant policies in our country and summarizing the experience, it is helpful to comprehensively grasp the ideas and trends of the reform of the tax extended old-age insurance system. Finally, combined with the above study, some suggestions are put forward for China's tax-extended old-age insurance policy.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67

【参考文献】