我国个税递延型商业养老保险制度研究  

Research on Insurance System of Tax-deferred Commercial Pension in China

作　　者：仙蜜花[1] Xian Mihua(Center for Social Security Studies, Wuhan University, Wuhan 430072, China)

机构地区：[1]武汉大学社会保障研究中心,湖北武汉430072

出　　处：《当代经济管理》2017年第7期80-86,共7页Contemporary Economic Management

基　　金：教育部人文社会科学重点研究基地重大项目<人口老龄化与养老服务体现建设研究>(16JJD840009)

摘　　要：实行个税递延是各国商业养老保险税收优惠的普遍做法。文章构建了养老保险目标替代率、缴费率和税式支出模型,并以全国的数据对模型进行测算,得出:养老保险目标替代率与缴费年限、投资收益和缴费率呈正相关关系;缴费率与工资增长率和参保年龄成正相关关系,而与基金投资收益率呈反相关关系;在保证既定的替代率和缴费率情况下,政府开展个税递延型养老保险的税式支出较小,政府完全有能力承担这一转嫁成本。提出了尽快开展个税递延型养老保险、加大政府的转移支付力度以及做好制度设计等对策建议。The implementation of tax deferral is a common practice of preferential taxation for commercial pension insurance in many countries.This paper constructs the model for target substitution rate,contribution rate and tax expenditure of pension insurance and calculates the model by using the national data.The conclusions are as follows:the target replacement rate of pension insurance is positively correlated with the payment time,investment income and contribution rate;payment rate is positively correlated with wage growth rate and the years of insurance,but was inversely related to fund's investment yield;Certain target substitution rate and contribution rate ensured,the tax expenditure that government bears is small if tax-deferred pension insurance is carried out,and the government has the ability to shoulder the cost of this transfer.In the end,the paper proposes such countermeasures as the governments should carry out tax-deferred pension insurance as soon as possible,increase the government's transfer payment,and make good system designs.

关 键 词：个税递延 税收优惠 目标替代率 税式支出 缴费率 

分 类 号：F842.6[经济管理—保险]