税延政策下不同收入层人群养老保险模式选择——基于累进税制和比例税制的综合实证研究

发布时间：2019-03-03 08:32

【摘要】：个税递延型商业养老保险政策的实施将对不同收入层次和不同收入来源人群的养老保险模式选择产生重大影响,而我国现行以累进型为主的个人所得税制度在这一影响发生的过程中发挥着根本性作用。基于这一影响机制,本文重点研究EET模式商业养老保险的受益群体范围,以不同收入水平和不同收入来源的杭州市居民为研究对象,以包含社会养老保险和商业养老保险的动态养老金总替代率期望值为调节目标,构建包含个人所得税的累进税率和比例税率变量的保险精算模型,设计和测算了投保期内的下临界点S1和上临界点S2。在此基础上,从居民购买商业养老保险意愿度和社会公平的角度出发,探讨对两个临界点的进一步调整,分析EET模式商业养老保险受益群体范围以外人群的行为决策,并最终提出政策性建议。
[Abstract]:The implementation of the tax deferred commercial old-age insurance policy will have a significant impact on the choice of the old-age insurance mode for people with different income levels and different income sources. China's current progressive personal income tax system plays a fundamental role in the process of this impact. Based on this influence mechanism, this paper focuses on the scope of beneficiary groups of commercial endowment insurance based on EET model, taking Hangzhou residents with different income levels and income sources as the object of study. Taking the expected value of the total replacement rate of the dynamic pension including social and commercial old-age insurance as the regulatory goal, an actuarial model of insurance including the variables of progressive tax rate and proportional tax rate of individual income tax is constructed. The lower critical point S1 and the upper critical point S2. On this basis, from the perspective of residents' willingness to purchase commercial old-age insurance and social equity, this paper discusses the further adjustment of the two critical points, and analyzes the behavioral decision-making of people outside the scope of the beneficiary group of commercial old-age insurance in the EET model. And finally put forward policy recommendations.
【作者单位】：浙江财经大学财政税务学院;
【基金】：国家自然科学基金项目(71473216) 国家级大学生创新创业训练项目(201511482001)
【分类号】：F842.67

【相似文献】