基于税收角度的我国商业养老保险发展研究

发布时间：2018-03-31 09:28

本文选题：商业养老保险　切入点：基本养老保险　出处：《广东财经大学》2015年硕士论文

【摘要】：经济的飞速发展推动社会不断进步,导致老年人的数量不断增加,人口老龄化越来越严重,目前已经受到了社会的重点关注,现阶段,全世界上的发达国家都成了老龄化国家。20世纪末,中国开始出现了人口老龄化的现象,而且和那些发达的国家进行比较发现,中国的人口老龄化是未富先老,最近几年人口老龄化的现象越来越严重,已经严重影响了我国的发展,不管是国家、政府亦或是个人对于养老保障的问题也越来越关注。但是另外一方面,中国截止到目前还没有建立一个完善的养老保险体系,在应对养老问题的时候明显表现出能力的不足,而且我国传统的家庭养老模式开始满足不了社会的养老需要了,因此,中国政府制定的养老保险基金这种养老模式给予了老年人一个基本的生活保障。社会不断进步,经济不断发展,人们的生活水平也不断提高,人们对于生活水平和物质文化的要求也会进一步的提高,这意味着商业养老保险在人们心目中的地位也在持续上升。这种情况下,中国支持商业养老保险的发展,不论是对于消费者来说,还是对于政府和保险公司来说,都有着很大很明显的好处。对消费者来说,等他们退休以后,商业养老保险能够在很大程度上保障他们的基本生活;而保险公司认为,商业养老保险可以保值甚至是增值他们的资金;政府对于商业保险也是极为支持的,认为商业保险可以为政府分担一部分的养老压力。因此,建立多层次的社会保障体系,解决目前我国社会成员的相关养老问题是当前市场经济进一步深化发展的前提。本文从税收方面研究了中国商业养老保险的发展,对于推动中国商业养老保险的发展有很大的研究价值。任何一项事物的发展的变化都是由很多个因素造成的,并不仅仅单一的受某一个因素影响。同样的道理,影响我国商业养老保险发展的因素也有很多,例如政府的税收政策、保险公司的发展程度、人们生活收入水平以及国家经济发展状况等等。通过分析发现,税收对于中国商业养老保险的影响是非常大的,本文主要就是从税收这个因素来分析我国商业养老保险。因为截止到现在我国研究商业养老保险税收的文献特别少,更多的是国外税收优惠政策的相关研究,所以本文在借鉴国外的发展经验与相关研究成果的基础之上,结合我国商业养老保险的环境情况,分析并研究了商业养老保险的问题,并从税收这个因素给出了促进商业养老保险发展的政策和建议,具有一定的参考意义。
[Abstract]:The rapid development of the economy has promoted social progress, led to an increase in the number of the elderly, and the aging of the population is becoming more and more serious. At present, the society has paid great attention to it. At the present stage, Developed countries all over the world have become aging countries. At the end of the 20th century, China began to have an aging population. In comparison with those developed countries, it was found that China's aging population is old before it is rich. The aging of the population has become more and more serious in recent years, which has seriously affected the development of our country. Whether it is the country, the government or individuals, they are also paying more and more attention to the issue of old-age security. But on the other hand, Up to now, China has not established a perfect old-age insurance system, which obviously shows a lack of ability in dealing with the problem of old-age support. Moreover, the traditional family pension model in our country is beginning to fail to meet the needs of the society for the aged. Therefore, The old-age insurance fund formulated by the Chinese government has given the elderly a basic livelihood guarantee. The society is progressing, the economy is developing, and people's living standards are constantly improving. People's demands on living standards and material culture will also be further raised, which means that the status of commercial old-age insurance in people's minds continues to rise. In this case, China supports the development of commercial old-age insurance. For consumers, as well as for governments and insurance companies, there are obvious benefits. For consumers, when they retire, commercial old-age insurance can ensure their basic life to a large extent; The insurance companies believe that commercial old-age insurance can maintain or even increase their capital; the government is also very supportive of commercial insurance, believing that commercial insurance can share part of the endowment pressure for the government. Therefore, The establishment of a multi-level social security system and the solution of the related pension problems among the members of our society are the prerequisites for the further development of the current market economy. This paper studies the development of China's commercial old-age insurance from the perspective of taxation. It is of great research value to promote the development of China's commercial endowment insurance. The development and change of any one thing is caused by many factors, not only by a single factor. The same reason. There are also many factors that affect the development of commercial old-age insurance in China, such as the tax policy of the government, the degree of development of insurance companies, the level of people's living income and the state of national economic development. The impact of taxation on China's commercial old-age insurance is very great. This paper mainly analyzes China's commercial old-age insurance from the perspective of tax revenue. As of now, there is very little literature on the tax of commercial old-age insurance in China. More is the foreign tax preferential policy related research, so this article on the basis of foreign development experience and related research results, combined with the environmental situation of our country's commercial endowment insurance, analyzed and studied the commercial endowment insurance problems. The policy and suggestion of promoting the development of commercial endowment insurance are given from the tax factor, which has certain reference significance.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F842.6

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