个人税收递延型商业养老保险的累退效应研究

发布时间：2018-05-21 11:52

本文选题：商业养老保险 + 个税递延　；参考：《湖南大学》2016年硕士论文

【摘要】：随着人口老龄化程度的不断加深,养老保障越来越成为困扰我国的难题。为了摆脱养老困境,满足社会成员的养老需求,我国正在积极研讨并尝试推行个人税收递延型商业养老保险(以下简称“个税递延型养老保险”),以期用税收优惠政策鼓励人们参加商业养老保险来提高自我养老保障水平,减轻对社会基本养老保险的依赖程度。但是,从理论上来说,个税递延优惠政策存在着收入逆向调节的累退效应,这种累退效应会加大社会的贫富差距,不利于经济和社会的稳定。本文首先对国内外相关文献研究进行梳理,同时阐述了个税递延型养老保险及其累退效应的内涵,并阐明了实施该政策的必要性及可行性；其次,对我国个税递延型养老保险的前期试点情况进行分析总结,对税延型养老保险已经取得明显效果的几个典型国家的税收政策进行介绍并加以借鉴；随后,在我国保险市场中选取一款近似于上海讨论方案中产品定位的养老保险产品,从收入和年龄两个维度切入,利用控制变量法,对不同模式的个税递延优惠政策在各群体之间产生的累退效应进行检验并加以分析；最后,根据本文实证分析结果,提出应对个税递延型养老保险累退效应的相关政策建议。本文的研究结果表明,个税递延型养老保险的税收优惠政策存在跨收入和跨年龄的累退效应,且累退效应的程度与税收优惠力度呈正相关。然而,在我国贫富差距较大且人均收入不高的现实情况下,高收入人群正是目前推动个人储蓄性养老保险发展的突破口。因此,只要能控制在可承受的范围内,社会应当容忍个税递延型养老保险累退效应的存在。本文基于具有一定代表性的养老保险产品及多种个税递延优惠政策,从收入和年龄两个方面来检验个税递延型养老保险的累退效应,验证并补充了以往的理论研究。同时,提出了具有针对性的对策建议来抑制累退效应,希望为个税递延型养老保险的政策制定以及实施推广提供一个有益的探索思路,从而为完善我国三支柱养老保险体系做出贡献。
[Abstract]:With the deepening of the aging of the population, the old-age security has become a difficult problem for our country. In order to get rid of the plight of the aged and meet the needs of the members of the society, our country is actively discussing and trying to carry out personal deferred commercial pension insurance (hereinafter referred to as "individual tax deferred pension insurance"), with a view to use tax incentives. The policy encourages people to take part in the commercial pension insurance to improve the level of self-support for the elderly and reduce the dependence on the basic social endowment insurance. However, in theory, there is a retreating effect on the reverse adjustment of income, which will increase the gap between the rich and the poor in the society and is not conducive to the stability of the economy and society. First, this paper combs the relevant literature research at home and abroad, and expounds the connotation of the tax deferred pension insurance and its retreating effect, and clarifies the necessity and feasibility of the implementation of the policy. Secondly, it analyses and summarizes the preliminary pilot situation of the individual tax deferred pension insurance in China, and has taken the tax extension pension insurance. The tax policies of several typical countries which have obvious effect are introduced and used for reference. Then, in our insurance market, we choose an old-age insurance product which is similar to the product positioning of the Shanghai discussion program. From the two dimensions of income and age, using the control variable method, the preferential policy of individual tax deferred to different modes is in various groups. Finally, according to the results of the empirical analysis, we put forward the relevant policy suggestions to deal with the retreating effect of the individual tax deferred pension insurance. The results of this study show that the tax preferential policy of the individual tax deferred pension insurance has the effect of cross income and cross age, and retreats. There is a positive correlation between the extent of the effect and the intensity of tax incentives. However, in the reality that the gap between the rich and the poor is large and the per capita income is not high, the high income population is the breakthrough of the development of personal savings endowment insurance. Therefore, the society should tolerate the tax deferred pension insurance as long as it can be controlled within the acceptable range. In this paper, based on some representative old-age insurance products and a variety of tax deferred preferential policies, this paper tests the retreating effect of the individual tax deferred pension insurance from two aspects of income and age, validates and supplements the previous theoretical research. At the same time, it puts forward some pertinent countermeasures and suggestions to suppress the retreating effect. We hope to provide a useful exploration idea for the policy making and the implementation of the private tax deferred pension insurance, so as to contribute to the improvement of the three pillar endowment insurance system in China.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F842.67

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