我国个税递延型养老保险可行性研究
发布时间：2019-06-11 03:11
【摘要】：个税递延型养老保险政策，是指以个人收入购买商业养老保险，在一定程度内其应缴的个人所得税可延期至将来领取商业养老保险时再交税的政策，一般简称为“个税递延型养老保险”。对于投保人而言，个税递延缴纳的方式相当于获得税收的时间价值，增强了即期购买商业养老保险产品的能力，分散了部分养老风险，同时也提高了商业养老保险的市场需求，促进了养老保障体系第三支柱的发展。 但是，由于公平性问题、财税制度的约束、可行制度设计难度较大等方面的原因，我国个税递延型养老保险政策迟迟没有出台。在这种背景下，本文将“我国个税递延型养老保险可行性”作文选题进行研究，紧扣热点话题，具有一定的理论研究意义。 本文主要讨论了我国推行个税递延型养老保险的现实必要性和重要意义，对比分析了发达国家和地区个税递延型养老保险的发展沿革，总结出我国发展个税递延型养老保险可借鉴的实践经验；在分析我国个税递延型养老保险发展障碍的基础上，从政策环境、财税制度、对财政收入的影响、我国寿险行业竞争力和政府监管水平以及市场需求潜力五个方面分析了我国推行个税递延型养老保险的可行性，最后得出我国可以推行个税递延型养老保险的结论，并提出相关建议。
[Abstract]:The policy of tax deferred old-age insurance refers to the policy of purchasing commercial old-age insurance with personal income and, to a certain extent, the personal income tax payable by it can be extended to the time of receiving commercial old-age insurance in the future. Generally speaking, it is referred to as "tax deferred old-age insurance". As far as policy holders are concerned, the deferred payment of individual tax is equivalent to the time value of obtaining tax, which enhances the ability to buy commercial old-age insurance products on time, distributes some old-age risks, and at the same time increases the market demand of commercial old-age insurance. It promotes the development of the third pillar of the old-age security system. However, due to the fairness, the constraints of the fiscal and tax system, the difficulty of feasible system design and other reasons, the policy of tax deferred old-age insurance in our country has not been issued for a long time. In this context, this paper studies the topic of the composition of "Feasibility of tax deferred Endowment Insurance in China", which has certain theoretical significance. This paper mainly discusses the practical necessity and significance of carrying out tax deferred old-age insurance in China, and compares and analyzes the development evolution of tax deferred old-age insurance in developed countries and regions. This paper summarizes the practical experience that can be used for reference in the development of tax deferred old-age insurance in China. On the basis of analyzing the obstacles to the development of tax deferred old-age insurance in China, from the policy environment, fiscal and tax system, the impact on fiscal revenue, This paper analyzes the feasibility of carrying out tax deferred old-age insurance in China from five aspects: the competitiveness of China's life insurance industry, the level of government supervision and the potential of market demand, and finally draws the conclusion that China can carry out a tax deferred old-age insurance. And put forward relevant suggestions.
【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
本文编号：2496961
[Abstract]:The policy of tax deferred old-age insurance refers to the policy of purchasing commercial old-age insurance with personal income and, to a certain extent, the personal income tax payable by it can be extended to the time of receiving commercial old-age insurance in the future. Generally speaking, it is referred to as "tax deferred old-age insurance". As far as policy holders are concerned, the deferred payment of individual tax is equivalent to the time value of obtaining tax, which enhances the ability to buy commercial old-age insurance products on time, distributes some old-age risks, and at the same time increases the market demand of commercial old-age insurance. It promotes the development of the third pillar of the old-age security system. However, due to the fairness, the constraints of the fiscal and tax system, the difficulty of feasible system design and other reasons, the policy of tax deferred old-age insurance in our country has not been issued for a long time. In this context, this paper studies the topic of the composition of "Feasibility of tax deferred Endowment Insurance in China", which has certain theoretical significance. This paper mainly discusses the practical necessity and significance of carrying out tax deferred old-age insurance in China, and compares and analyzes the development evolution of tax deferred old-age insurance in developed countries and regions. This paper summarizes the practical experience that can be used for reference in the development of tax deferred old-age insurance in China. On the basis of analyzing the obstacles to the development of tax deferred old-age insurance in China, from the policy environment, fiscal and tax system, the impact on fiscal revenue, This paper analyzes the feasibility of carrying out tax deferred old-age insurance in China from five aspects: the competitiveness of China's life insurance industry, the level of government supervision and the potential of market demand, and finally draws the conclusion that China can carry out a tax deferred old-age insurance. And put forward relevant suggestions.
【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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