我国个人商业养老保险的税优政策研究——基于个税递延型商业养老保险试点  

A Research on Tax Incentive Policy of Personal Commercial Pension Insurance in China: Based on Personal Income Tax Deferred Commercial Pension Insurance Pilot

作　　者：危素玉[1] 

机构地区：[1]厦门大学嘉庚学院,福建厦门361005

出　　处：《金融理论与实践》2018年第8期108-112,共5页Financial Theory and Practice

摘　　要：我国于2018年5月1日正式启动了个人税收递延型商业养老保险试点,且采取了国外非常典型的EET模式,旨在利用税收优惠方式鼓励个人商业养老保险发展,同时进一步推进我国多层次养老保险体系构建。目前的税优设计还存在激励参保人群覆盖面窄、累退效应等问题,我国个税递延型商业养老保险的税优设计需要进一步优化,以最终实现试点在全国的推广。China officially launched a tax-deferred commercial pension insurance pilot on May 1,2018,and adopted a typical EET model abroad,in order to encourage the development of personal commercial pension insurance by tax incentives and promote the construction of multi-level pension insurance system.The current tax incentive policy has many flaws,such as narrow coverage,regressive effects and etc.The tax incentive policy needs to be further optimized to finally spread the tax-deferred commercial pension insurance in the country.

关 键 词：个税递延型 商业养老保险 税优政策 EET模式 累退效应 TEE模式 

分 类 号：F840.612[经济管理—保险]