私营养老金计划税收优惠模式比较及国际经验借鉴  

Comparison of Tax Preference Models of Private Pension Plan and Its International Experience

作　　者：袁中美 郭金龙[2] YUAN Zhong-mei;GUO Jin-long(School of Finance,Chongqing Technology and Business University,Chongqing 400000,China;Institute of Finance,Chinese Academy of Social Sciences,Beijing 100028,China)

机构地区：[1]重庆工商大学财政金融学院,重庆400000 [2]中国社会科学院金融研究所,北京100028

出　　处：《税务与经济》2018年第6期80-89,共10页Taxation and Economy

基　　金：国家自然科学基金项目"弹性退休政策调整的决策机理及约束条件研究"(项目编号:71373211)的阶段性研究成果

摘　　要：私营养老金计划是完善多层次养老保障体系建设的重要举措,而税收优惠制度设计又是促进制度覆盖和市场发育的根本动力。以上海市试点政策为基础,比较EET和TEE两种税收优惠模式的优劣,并通过构建精算模型检验它们对个人和政府的影响效应。研究发现,TEE模式的最佳征税比率在10%～15%之间,而参保人当年税收减免额、首年养老金替代率和总税收效用在EET和TEE模式下都随着收入水平变化,并呈现一定的阶段性,但变化趋势基本相同。借鉴国际经验,应从制定EET和TEE相结合的税收递延模式、对不同群体制定不同的税收递延限额、对低收入者和女性等弱势群体给予缴费补贴、扩大个人养老储蓄账户的功能等方面进行制度优化。The private pension plan is an important measure to improve the construction of multi-level old-age security system,and the design of tax preference system is the fundamental driving force to promote system coverage and market development. Based on the Shanghai pilot policy,the advantages and disadvantages of the two preferential tax models EET and TEE are compared,and the impact of these two models on individuals and government are analyzed by constructing an actuarial model in this paper. The result shows that the optimal tax rate for the TEE model is between 10% and 15%. The allowance of the insured＇s current year＇s tax exemption,firstyear pension replacement rates,and total tax utility in the EET and TEE models will chance if the income level changes. It will present a certain stage,but the trend is basically the same. After the reference to the international experience,The system optimization strategies should be put forward. Firstly,it is important to formulate tax deferral models combining EET and TEE. Secondly,it is vital to formulate different tax deferral limits for different groups. Thirdly,it is important to subsidize subsidies for vulnerable groups such as low-income people and women. Last but not least; expand the functions of individual pension savings accounts.

关 键 词：个税递延型养老保险 总税收效用 缴费限额 税收成本 

分 类 号：F810.42[经济管理—财政学]