第三支柱养老保险税优模式探讨——基于TEE模式和EET模式的对比研究  

Discussion on the Tax Model of the Third-Pillar Pension Insurance——Based on the Comparative Study of TEE Model and EET Model

作　　者：席毓 孙玉栋[1] Xi Yu;Sun Yudong

机构地区：[1]中国人民大学

出　　处：《经济问题探索》2020年第1期49-62,81,共15页Inquiry Into Economic Issues

基　　金：教育部哲学社会科学研究重大课题攻关项目“经济新常态下社会事业财政投入重大问题研究”(17JZD014);北京市社会科学基金重大项目“京津冀基本公共服务协同发展研究”(18ZDA10)

摘　　要：随着我国人口老龄化的不断加深,从公民层面的养老生活保障和从国家层面的基本养老基金压力都已然成为社会共识性议题。基本养老保险和年金已经不能满足当下的社会需要,加快建立养老保险第三支柱,健全多支柱养老保险体系迫在眉睫。采用理论精算建模和数值模拟的方法,结合个人税收递延型商业养老保险试点和最新的个税改革,以个人年工资收入固定比例缴费为基准,讨论TEE和EET两种不同的税优模式对养老金实际替代率、平均替代率和个人总税负、个人年均税负的影响。旨在探究出当下建立养老保险第三支柱适合推广的税优模式及对于未来适用模式的合理预测规划。As Chinas population aging process continues to deepen,the pension security from the citizen level and the basic pension fund pressure from the national level have become social consensus issues.Basic pension insurance and annuities can no longer meet the current social needs.Accelerating the establishment of the third pillar of pension insurance and improving the multi-pillar pension insurance system is imminent.It is proposed to use theoretical actuarial modeling and numerical simulation methods.Combined with individual tax deferred commercial pension insurance pilots and the latest individual tax reforms,the paper discuss the two different tax advantages of TEE and EET based on a fixed proportion of individual annual salary income.The paper focus on the impact of the actual replacement rate of pensions,the average replacement rate of pensions,the total personal tax burden,and the individuals annual average tax burden.The purpose is to explore the tax optimization model for the establishment of the third-pillar of pension insurance and the reasonable forecasting plan for the future application model.

关 键 词：个税递延型保险 养老保险替代率 个人税收负担 

分 类 号：F842.67[经济管理—保险] F812.42