个税递延型商业养老保险税收政策问题探讨  

A Study on Tax Policy of Development of Commercial Old-age Insurance with Tax Delay

作　　者：姜丽美[1] JIANG Li-mei(Anhui University of Finance and Economics,Bengbu 233030,China)

机构地区：[1]安徽财经大学,安徽蚌埠233030

出　　处：《税务与经济》2020年第6期93-98,共6页Taxation and Economy

摘　　要：随着我国人口老龄化程度的日益加剧,养老问题引发了社会的广泛关注。导致我国养老问题更加复杂且较难解决的主要原因之一是我国养老保障体系发展不平衡,尤其是养老保险体系第三支柱——个税递延型商业养老保险的发展相对落后。完善的税收政策是促进养老保险第三支柱发展的重要推动力量,但我国目前实施的个税递延型商业养老保险税收政策存在着缺乏公平性、税收优惠力度不够大、征税模式影响覆盖面的扩大、税收监管难度大等一系列问题。借鉴国外商业养老保险的发展经验,我国应完善税收制度设计以促进公平、适当加大税收优惠力度、发展多元化征税模式、加强税收监管,促进养老保险体系第三支柱的发展,以更好地解决老年人的养老问题。With the increasing degree of aging of population,the issue of old-age pension has attracted social attention.One of the main reasons that China’s old-age security system is more complicated and difficult to solve is that its development is very unbalanced,especially the third pillar of the old-age insurance system has lagged behind.Perfect tax policy is an important driving force to promote the development of the third pillar of old-age insurance.However,there are a series of problems in the current tax policy of individual tax deferred commercial old-age insurance in China,such as lack of fairness,insufficient tax incentives,the impact of tax collection mode on the expansion of coverage and the difficulty of tax supervision.Drawing on the experience of foreign commercial endowment insurance development,we should improve the design of tax system to promote fairness,properly increase tax incentives,develop diversified tax collection modes and strengthen tax supervision to promote the development of the third pillar of the old-age insurance system and solve the problem of old-age pension.

关 键 词：养老保险 第三支柱 个税递延 

分 类 号：F810.424[经济管理—财政学]