我国个税递延养老保险税率及缴费比例研究  

Study on the Tax Rate and Payment Ratio of the Tax Deferred Pension Insurance in China

作　　者：王雅婷[1] 张梦婷 万里虹[3] 

机构地区：[1]首都经济贸易大学金融学院,北京100070 [2]财富证券有限责任公司,湖南长沙410005 [3]中国人寿保险股份有限公司,北京100033

出　　处：《保险职业学院学报》2017年第5期13-20,共8页Journal of Insurance Professional College

摘　　要：实施一定的税收优惠政策对提高养老保障体系的保障作用、促进商业养老保险发展至关重要。以实现目标替代率、使更多人受益及避免政府税收过度降低为三大目标,构建商业养老保险的税收模型和替代率模型,对EET模式与我国现行TTE模式下的养老金替代率和税收进行对比测算和敏感性分析,认为应在EET模式下,以工资的一定比例确定商业养老保险免税缴费额而非收取固定缴费额,长期来看对税收现值损失的影响很小。在当期可接受的税收损失范围内,测算了最佳缴费比例区间及养老金领取阶段适用的税率,并对我国实施个税递延养老保险提出建议。Preferential tax policy is very important to enhance the function of old-age security system and to promote the development of commercial pension insurance.Aiming to achieve the target rate of substitution,benefit more people and avoid sharply decreasing government tax revenues,this article established the tax model and the substitution rate model of commercial pension insurance,and compared the rate of substitution and tax revenue of EET and TTE mode.The conclusion is,under EET mode,the rate of substitution will be increased effectively,and the impact to the present value of tax revenue was not so great in the long run.Determining the tax-free premium by the percentage of salary is more equitable than just by the fixed amount tax-free premium.The article calculates the reasonable interval of the tax-free percentage of salary and the tax rate applied when receiving the pension,and provides some suggestions related to the implementation of EET mode in commercial pension insurance in China.

关 键 词：商业养老保险 EET模式 替代率 税收优惠 

分 类 号：F840.612[经济管理—保险]