我国实行个税递延型养老保险问题研究

发布时间：2018-05-23 11:18

本文选题：个税递延 + 个人商业养老保险　；参考：《东北财经大学》2013年硕士论文

【摘要】：随着我国经济和社会的高速发展,人口老龄化已经成为近年来日趋明显的社会现象,我国是人口老龄化发展速度比较快的国家之一。据统计,我国60岁以上老人占总人口的比例从2005年的11.03%上涨到了2011年的13.7%。人口老龄化给我国的养老保险带来了巨大的压力,如何健全我国的养老保险体系,解决人民群众的养老问题,一直是国家关注的重点。我国己初步建立了以社会基本养老保险为第一支柱,企业年金和个人商业养老保险为第二支柱、第三支柱的养老保险体系。但是目前社会基本养老保险存在着替代率下降、空账严重、覆盖面低的问题,企业年金也存在着行业分布不均、制度不完善、税收优惠幅度小等问题。同时人们对个人商业养老保险的认识不足,其发展也很缓慢。2008年12月《国务院办公厅关于当前金融促进经济发展的若干意见》的第十六条提到,积极发展个人、团体养老等保险业务,鼓励和支持有条件企业通过商业保险建立多层次养老保障计划,研究对养老保险投保人给予延迟纳税等税收优惠。2010年2月,《陈文辉主席助理在全国寿险监管工作会议上的讲话》提到,积极推动上海市开展个人税延型养老保险试点。个税递延型养老保险为我国提供了一个可供借鉴的养老新模式,可以有效的推动商业养老保险的发展,改变当前对基础养老保障的过分依赖的情况,完善我国的养老保险体系建设,建立一个多层次的社会保障安全网。本文首先介绍递延型养老保险相关理论并对其进行税收优惠分析,指出了我国发展个税递延型养老保险的必要性,并以上海试行个税递延型养老保险为例,进行了成本收益分析。最后分析了现阶段实行个税递延型养老保险发展存在的障碍以及相应的对策。第一部分引言,主要是介绍文章的选题背景和研究意义、国内外研究现状和本文的研究思路与方法,指出了创新与不足,这部分是文章的起点。第二部分首先介绍我国个人储蓄性养老保险的相关概念、发展现状以及个税递延型养老保险的相关理论基础,个税递延型养老保险在我国发展的政策支持,并对延税型养老保险和非延税型养老保险的税收优惠进行对比,指出EET模式的税收优惠政策激励效果最大。第三部分首先介绍了个税递延型养老保险的国际经验,包括澳大利亚的三支柱养老保险、美国的401(K)以及IRA计划、德国的养老保险改革以及日本商业养老保险发展等；其次总结了国外商业养老保险制度对我国发展税延型养老保险的启示。第四部分和第五部分是文章的重点。第四部分首先从中国人口老龄化的现状、社会基本养老保险发展水平、企业年金发展水平以及对商业养老保险认识四方面入手,分析发展税延型养老保险的必要性。然后以上海试行个税递延型养老保险为例,预测2013年实施之后,可能产生的税式支出。最后说明我国实行税延型养老保险对个人、保险公司以及国家都是有益的。第五部分分析现阶段试行个税递延型养老保险发展的障碍,并且有针对性的提出了相应的解决对策。
[Abstract]:With the rapid development of China's economy and society, the aging of population has become an increasingly obvious social phenomenon in recent years. China is one of the countries with rapid population aging. According to statistics, the proportion of elderly people over 60 years of age in China has risen from 11.03% in 2005 to the aging of 13.7%. population in 2011 to our country. The old insurance has brought great pressure. How to improve the old-age insurance system in our country and solve the problem of the people's pension has been the focus of the state. Our country has initially established the second pillar and the third pillar endowment insurance system, with the basic social endowment insurance as the first pillar, the enterprise annuity and the personal commercial pension insurance. At present, there are some problems in the basic social endowment insurance, such as the decline of substitution rate, the serious empty accounts and the low coverage. The enterprise annuity also has the problems of the uneven distribution of the industry, the imperfect system, the small tax incentives and so on. At the same time, the people's understanding of the personal commercial pension insurance is insufficient, and its development is slow in December,.2008 "the office of the State Council" The sixteenth articles of the current financial promotion of economic development mentioned in the sixteenth article, the active development of individual, group pension and other insurance services, encouraging and supporting the establishment of a multi-level old-age security plan for the conditional enterprises through commercial insurance, the study of tax preferential tax incentives for the insured against the pension insurance for.2010 years in February, < assistant president Chen Wenhui The speech on the national life insurance supervision conference mentioned that it has actively promoted Shanghai to carry out the pilot of personal tax extension pension insurance. The individual tax deferred pension insurance provides a new model for our country for reference, which can effectively promote the development of commercial pension insurance and change the current situation of excessive dependence on Basic old-age security. We should improve our endowment insurance system and establish a multi-level social security net.
This paper first introduces the related theory of deferred pension insurance and analyzes the tax preference, points out the necessity of developing a tax deferred pension insurance in China, and takes the trial of individual deferred pension insurance in Shanghai as an example, and analyzes the cost and income analysis. Finally, it analyses the existence of the development of the present stage for the development of the personal deferred pension insurance. Obstacles and corresponding countermeasures.
The first part is the introduction, which mainly introduces the background and significance of the article, the research status at home and abroad and the research ideas and methods of this article, and points out the innovation and deficiency, this part is the starting point of the article.
The second part first introduces the related concepts of personal savings endowment insurance in China, the development status and the related theoretical basis of the individual tax deferred pension insurance, the policy support for the development of the individual tax deferred pension insurance in China, and the comparison of the tax preferences of the extended tax type pension insurance and the non extended tax type pension insurance insurance, and points out the EET model. Preferential tax policy has the greatest incentive effect.
The third part first introduces the international experience of the tax deferred pension insurance, including the three pillar endowment insurance in Australia, the 401 (K) and IRA in the United States, the reform of the pension insurance in Germany and the development of the Japanese commercial pension insurance. Secondly, it summarizes the foreign commercial old insurance system for the development of our country's development tax pension insurance. Apocalypse.
The fourth part and the fifth part are the key points of the article. The fourth part begins with the status of the aging of the population in China, the development level of the basic social endowment insurance, the development level of the enterprise annuity and the understanding of the four aspects of the commercial pension insurance, and then analyzes the necessity of the extended pension insurance for the development tax. Then it tries to try the deferred pension insurance in Shanghai. Risk, for example, predicts the possible tax expenditure after the implementation of 2013. Finally, it is useful for our country to implement tax extended pension insurance for individuals, insurance companies and the state.
The fifth part analyzes the obstacles to the development of the tax deferred endowment insurance at the present stage, and puts forward corresponding countermeasures accordingly.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67;F812.42

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