个税递延型商业养老保险的可行性评估——以四川省为例  

The Feasibility Evaluation of the Individual Income Tax-Deferred type of Commercial Endowment Insurance——A Case Study of Sichuan Province

作　　者：黎丹[1] 韦生琼[1] 

机构地区：[1]西南财经大学保险学院

出　　处：《财经科学》2016年第10期11-22,共12页Finance & Economics

摘　　要：在人口老龄化日趋严峻而养老保险体系不够完善的背景之下,个税递延型商业养老保险因其国际推行的普遍性,对投保人和保险企业的激励性,对国家和社会的可行性,而成为我国缓解养老问题的明智选择。本文结合四川省的实际情况,对个税递延型商业养老保险的税收优惠额度和直接补贴额度进行具体的测算,并从政府、保险企业、个人3个层面对测算结果进行可行性评估。结果表明,个税递延型商业保险为政府完善多层次养老保险制度体系带来正外部性;为企业经营与个人养老储备提供优惠,进而得出个税递延型商业养老保险在四川省的推行具有政府、保险企业、个人3个层面的可行性。Against the background of the aging of the population and the imperfect pension insurance system, the individual income tax - deferred type of commercial endowment insurance have turned into the best choice of alleviating the aging problem for its universality international world, the incentive to policy holders and insurance companies as well as the feasibility in state and society. Combined with the actual situation of Sichuan province, this paper estimates the level of tax relief and direct subsi- dies of individual income tax - deferred type of commercial endowment insurance with specific measures, and also evaluates the results for its feasibility from the aspects of government, insurance companies and individuals. The results demonstrate that the tax- deferred type of commercial endowment insurance brings positive externality for government to perfect the multilevel en- dowment insurance system and benefits the management of enterprise and personal pension saving. So that the implementation of Tax - deferred type of commercial endowment insurance can be proved to be feasible from the perspective of government, insur- ance companies and individuals in Sichuan province.

关 键 词：个税递延 养老保险 财税优惠 补贴测算 

分 类 号：F842.67[经济管理—保险]