我国发展个税递延型养老保险的研究

发布时间：2018-05-29 18:23

本文选题：补充养老保险 + 个税递延型养老保险　；参考：《广西大学》2013年硕士论文

【摘要】：我国已经于2000年进入了老龄社会,成为世界上较早进入老龄社会的发展中国家,未富先老是我国人口老龄化的主要特征。我国当前已经建立了由社会基本养老保险、企业年金和个人补充养老保险构成的多层次养老保险体系,其中社会基本养老保险提供的保障水平较低,企业年金和个人补充养老保险由于缺乏适当的政策引导与鼓励,发展比较缓慢。这就使得我国目前的养老保险体系无法为老年居民提供全方位高水平的老年生活保障。欧美发达国家通过制定相关税收优惠政策促进本国补充养老保险的发展,而我国只有社会基本养老保险的缴费和领取是完全免税的；企业年金与个人补充养老保险几乎不能享受任何税收优惠。通过学习研究美国401(k)计划的成功经验,尝试建立我国个税递延型养老保险的个人账户,将个税递延型养老保险与企业年金和个人补充养老保险的发展进行有机的融合,适时发展我国的个税递延型养老保险。一方面可以推动我国企业年金的发展以及增强个人的养老意识,完善多层次养老保险体系；另一方面有助于扩大内需,对培育多元化养老金市场,促进资本市场的完善和创新产生积极影响。遵循以上思路,本文的框架如下：第一章是导论部分。阐述了本文选题背景、研究目的和意义、研究方法、当前国内外学术界对个税递延型养老保险研究综述以及本文的创新和不足之处。第二章介绍我国养老保险制度的发展历程和现状,剖析人口老龄化对我国多层次养老保险体系造成的冲击,并对我国养老保险制度相关税收政策进行分析。第三章是对我国发展个税递延型养老保险的探索和可行性分析。首先,对个税递延型养老保险的优点进行概述；其次,对我国发展个税递延型养老保险的必要性进行了分析；最后,分析我国发展个税递延型养老保险的可行性。第四章是对美国401(k)计划的研究。首先介绍了美国401(k)计划的创立与发展；其次对美国401(k)计划的运行模式进行分析；最后总结美国401(k)计划的成功经验以及对我国的启示。第五章为我国发展个税递延型养老保险提出策略和建议。从税收优惠政策的选择和基金的投资管理策略进行分析说明,并对我国发展个税递延型养老保险的实施方案做出了大胆的设想。
[Abstract]:China has entered the aging society in 2000 and has become a developing country that entered the aging society earlier in the world. It is the main characteristic of the aging population in our country before we get rich. At present, China has established a multi-level pension insurance system composed of social basic old-age insurance, enterprise annuity and individual supplementary old-age insurance, among which the social basic old-age insurance provides a relatively low level of security. The development of enterprise annuity and individual supplementary pension insurance is slow due to the lack of proper policy guidance and encouragement. This makes the current old-age insurance system can not provide a high level of security for the elderly. Developed countries in Europe and the United States promote the development of supplementary pension insurance by making relevant preferential tax policies, but only the payment and receipt of basic social endowment insurance in China is completely tax-free. Enterprise annuity and individual supplementary endowment insurance can hardly enjoy any tax benefit. By studying the successful experience of American 401k) program, this paper tries to establish the personal account of the deferred personal tax old-age insurance in our country, and organically integrates the development of personal tax deferred old-age insurance with the development of enterprise annuity and individual supplementary old-age insurance. Timely development of China's personal tax deferred pension insurance. On the one hand, it can promote the development of enterprise annuity in our country and enhance the awareness of individual pension and improve the multi-level pension insurance system; on the other hand, it can help to expand domestic demand and foster a diversified pension market. Promote the perfection of capital market and innovation to have a positive impact. Following the above thinking, the framework of this paper is as follows: The first chapter is the introduction. This paper expounds the background, purpose and significance of this paper, research methods, the current domestic and foreign academic research on the tax deferred pension insurance, as well as the innovation and shortcomings of this paper. The second chapter introduces the development and current situation of China's endowment insurance system, analyzes the impact of aging population on China's multi-level pension insurance system, and analyzes the related tax policies of China's pension insurance system. The third chapter is the exploration and feasibility analysis of the development of personal tax deferred pension insurance in China. Firstly, it summarizes the advantages of personal tax deferred old-age insurance; secondly, analyzes the necessity of developing personal tax deferred old-age insurance in China; finally, analyzes the feasibility of developing personal tax deferred old-age insurance in China. The fourth chapter is the study of the American 401k) program. This paper first introduces the establishment and development of the 401k) program of the United States; secondly, analyzes the mode of operation of the 401k) program of the United States; finally summarizes the successful experience of the 401k) program of the United States and its enlightenment to our country. The fifth chapter puts forward the strategies and suggestions for the development of personal tax deferred pension insurance in China. This paper analyzes the choice of preferential tax policy and the investment management strategy of the fund, and makes a bold plan for the implementation of the development of the personal tax deferred old-age insurance in China.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67

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