浙江省税延型养老保险政策效应及实施策略研究  

作　　者：閤晓林[1] 潘敏[1] 朱涟莲 

机构地区：[1]绍兴文理学院元培学院

出　　处：《保险职业学院学报》2019年第6期65-69,共5页Journal of Insurance Professional College

基　　金：2018年浙江省人力资源和社会保障科学研究课题(2018068)“浙江省税延型养老保险的实施路径及政策效应研究”;2020年度浙江省社科联研究课题(2020N42)“浙江省城镇居民养老资产配置及影响因素研究”;2019年浙江省人力资源和社会保障科学研究课题2019058“社保降费背景下社会保险基金可持续发展研究”研究成果

摘　　要：税延养老险试点政策已落地实施,效果还有待时间的检验。作为民营经济高度发达的东部沿海省份,浙江省有着与试点地区不一样的经济形态和养老参数,预期可能带来差异化的政策效应。在新个人所得税法的背景下,以税延养老险试点政策为假设,在对浙江省就业人员数据进行筛选的基础上,计算演绎浙江省实施税延养老险的税式支出及政策效应;借鉴试点地区实施经验,提出适配浙江省的税延养老保险实施策略。The pilot policy of tax-deferred endowment insurance has been put into practice,and its effect still needs test by time.As an eastern coastal province with highly developed private economy,Zhejiang province has different economic patterns and pension parameters from the pilot areas,which is expected to bring about differentiated policy effects.Under the background of the new personal income tax law,on the assumption of the pilot policy of tax-deferred endowment insurance,and on the basis of screening the employment data of Zhejiang province,the tax expenditure and policy effect of tax-deferred endowment insurance in Zhejiang Province are calculated and deduced.Based on the experience of the pilot areas,the implementation of tax-deferred endowment insurance in Zhejiang Province is proposed.

关 键 词：税延型养老保险 税式支出 政策效应 

分 类 号：F840.612[经济管理—保险]