税收递延型养老保险:国际比较与借鉴

发布时间：2018-04-29 23:20

本文选题：税收递延 + 养老保险　；参考：《上海金融》2016年05期

【摘要】：税收递延型养老保险的实质是国家给予购买商业养老保险的个人税收优惠的政策支持,实施税收递延型养老保险有利于繁荣商业养老保险市场,健全和完善现代养老服务保障体系,也有助于家庭和社会在老龄化背景下提高居民的养老保障层次和保障水平。本文根据国务院印发的"新国十条"中对当前我国发展现代保险服务业的总体要求,阐述我国当前开展税收递延型养老保险试点的必要性,深入剖析美国、加拿大、德国三个典型国家税收递延型养老保险方案设计,并比较其共同点和不同点,总结出我国开展税收递延型养老保险的可行模式,进而提出相关政策建议。
[Abstract]:The essence of tax deferred old-age insurance is the policy support of individual tax preference for purchasing commercial old-age insurance, and the implementation of tax deferred old-age insurance is conducive to the prosperity of commercial old-age insurance market. Perfecting and perfecting the modern old-age service security system will also help the family and society to improve the level and level of the old-age security under the background of aging. According to the general requirements for the development of modern insurance service industry in China in the "New country Ten" issued and issued by the State Council, this paper expounds the necessity of carrying out the pilot project of tax deferred old-age insurance in our country, and deeply analyzes the United States, Canada, the United States, Canada, the United States and Canada. The design of tax deferred old-age insurance scheme in three typical countries in Germany is compared with its common points and differences. The feasible mode of developing tax deferred old-age insurance in our country is summarized and the relevant policy suggestions are put forward.
【作者单位】：南京农业大学金融学院;
【基金】：国家自然科学基金项目“新型农村社会养老保险对农村家庭储蓄、消费及资源要素配置的影响研究”(71403111) 南京农业大学中央高校基本科研业务费人文社会科学研究基金“商业保险与社会保险的互动关系研究”(SK2014016)和南京农业大学中央高校基本科研业务费人文社会科学研究基金“江苏农村金融发展研究中心”基地建设项目(SKJD2014001)的资助
【分类号】：F841.67

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