养老保险税制的国际实践及启示  

The Global Practices of Endowment Insurance Tax System and the Enlightenment

作　　者：熊鹭[1] 郝联峰[2] 

机构地区：[1]中国人民银行总行,北京100800 [2]对外经济贸易大学,北京100029

出　　处：《上海金融》2011年第7期92-94,共3页Shanghai Finance

摘　　要：当前我国养老保险税制存在企业缴纳基本养老保险的税收优惠力度不够,企业年金税收政策不全面,个人储蓄性养老保险税制缺位,养老保险的税收监督政策不完美等问题。从国际比较角度看,鼓励性的养老保险税收政策总体上有利于扩大养老保险规模。因此,当前我国有必要加大企业缴纳基本养老保险的税收优惠力度,建立有利于调动个人建立企业年金和储蓄性养老保险的税制,同时,避免过度滥用税收优惠政策。There are some defects in current China＇s endowment insurance tax system： tax preference of basic endowment insurance is not enough; policies concerning occupational pension are not comprehensive; taxation of personal saving endowment insurance is missing; supervision of endowment insurance taxation policy is not perfect, etc. From the angle of international comparison, incentive endowment insurance taxation policy helps expand the scale of endowment insurance. As a result, China needs to improve the tax preference of basic endowment insurance, build a tax system that can encourage the setting-up of occupational pension and personal saving endowment insurance. At the same time, we need to avoid the abuse of tax preference.

关 键 词：养老保险 国际比较 税收优惠 

分 类 号：F830[经济管理—金融学]