个税递延型养老保险的累退效应及克服  

Retrogressive Effects of Individual Income Tax Deferred Pension and Countermeasures

作　　者：吴祥佑[1] 

机构地区：[1]闽江学院新华都商学院,福建福州350121

出　　处：《税务与经济》2014年第1期1-7,共7页Taxation and Economy

基　　金：福建省教育厅2011年人文社科项目"海西多层次可持续农业保险发展模式研究"(项目编号:JA11205S);闽江学院2011年社科启动项目"海峡两岸医疗健康保障体系比较研究"(项目编号:YSQ1102)的阶段性成果之一

摘　　要：为降低全社会对养老保险第一支柱的依赖程度,增强制度的可调整性,我国亟需发展个人养老保险。通过让中高收入者承担一部分自我养老责任,国家可以集中财力做好低收入者的养老保障,使其成为个税递延税收优惠政策的最终受惠者。因此,社保制度第一支柱应坚持公平优先,第三支柱则应坚持效率优先。个税递延税收优惠能激励中高收入者投保个人养老保险,但也存在收入逆向调节的累退效应。然而只要能控制在可承受的范围内,社会应当容忍个税递延累退效应的存在。In order to decrease the dependence on the first pillar of social security and improve its flexibility, it is imperative for China to develop individual pension. The preference of individual income tax deference can stimu- late middle and high income earners to participate personal pension with the by-product of retrogressive effect of reverse income distribution, because that middle and high income earners can enjoy higher decline of current tax rate, more tax-free principal accruement and larger gap of current and future tax rate. Retrogressive effects origi- nate from regressive tax rate of income tax, it can be held low by the perfection of systems. The governments can induce its limited fiscal resources to provide effective security for the lower income earners by shift some security burden to the rich themselves and make the poor the real beneficiary of this tax-cut preference. The first pillar is to seek fairness and the third pillar is to pursue efficiency, as long as its impact can be contained within tolerable extent, the presence of retrogressive effect of individual income tax deferred pension should be accepted.

关 键 词：个税递延 个人养老保险 累退效应 

分 类 号：F810.42[经济管理—财政学]