我国个税递延型养老保险的区域化发展研究

发布时间：2018-06-17 23:14

本文选题：个税递延型养老保险 + 区域化　；参考：《首都经济贸易大学》2013年硕士论文

【摘要】：个人税收递延型养老保险（以下简称个税递延型养老保险）通过为企业职工提供税收优惠，以此鼓励他们购买个人商业养老保险。上海作为我国第一个试点个税递延型养老保险的城市，试点成功后，将会在全国推行。上海的经济发展水平高于全国大部分省份，所以其税收优惠政策不具代表性，鉴于目前我国东中西三个地区发展的差异性，分区域化地制定个税递延型养老保险政策在一定程度上更能体现我国养老体系的公平性，充分发挥个税递延型养老保险对我国基本养老保险的补充作用。本文在分析了我国东中西三个地区发展差异的基础上，借鉴国外制定税收优惠政策的经验，分地区构建个税递延型养老保险的具体税收优惠政策。在对我国东中西三个地区差异性的背景分析上，本文主要从各地区的老年人口结构、各项经济指标、保险业发展状况以及养老保障体系三大支柱的差异化这几个方面论证了我国分区域推行个税递延型养老保险的必要性。通过对各地区的财政状况、潜在市场进行分析，，论证了我国推行区域化个税递延型养老保险的可行性。国外发达国家早已推行具有税收优惠政策的个人储蓄性养老保险，本文在借鉴国外经验的基础上，结合我国东中西三个地区的差异性，构建了具有区域化特色的个税递延型养老保险体系。
[Abstract]:Personal tax deferred old-age insurance (hereinafter referred to as personal tax deferred old-age insurance) by providing tax incentives for employees to encourage them to buy individual commercial endowment insurance. Shanghai is the first city of China to carry out deferred personal tax old-age insurance. The level of economic development in Shanghai is higher than that in most provinces of the country, so its preferential tax policy is not representative. In view of the differences in the development of the three regions of east, west and east in China, To a certain extent, the policy of personal tax deferred old-age insurance can reflect the fairness of China's pension system, and give full play to the supplementary role of personal tax deferred old-age insurance to the basic old-age insurance in China. Based on the analysis of the differences in the development of the three regions in East China and West China, this paper draws lessons from the experience of foreign countries in formulating preferential tax policies, and constructs the specific preferential tax policies of personal tax deferred old-age insurance in different regions. Based on the background analysis of the differences among the three regions in East and West of China, this paper mainly analyzes the structure of the elderly population and the economic indicators in each region. The development of the insurance industry and the differentiation of the three pillars of the old-age security system demonstrate the necessity of implementing the deferred personal tax old-age insurance in different regions in China. Based on the analysis of the financial situation and the potential market in various regions, the feasibility of implementing the regionalized deferred personal tax old-age insurance in China is demonstrated. The foreign developed countries have already implemented the personal savings old-age insurance with preferential tax policy. Based on the experience of foreign countries, this paper combines the differences of the three regions of east, west and east in our country. The system of personal tax deferred pension insurance with regional characteristics is constructed.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67

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