个税递延型养老保险的发展问题及优化研究  

The Development Problems and Optimization Suggestions of Individual Tax Deferred Endowment Insurance

作　　者：李路洋 LI Lu-yang(Hebei Vocational University of Technology and Engineering,Xingtai,Hebei 054035,China)

机构地区：[1]河北科技工程职业技术大学财务处,河北邢台054035

出　　处：《邢台职业技术学院学报》2021年第6期101-104,共4页Journal of Xingtai Polytechnic College

摘　　要：随着人口老龄化的不断加剧,我国的养老保险体系承受着较大的压力,因此为了平衡养老保险体系的发展,我国大力发展第三支柱养老保险。作为推行重点的个税递延型养老保险在运行过程中还存在一些问题,主要有税收优惠设计不公平、税收优惠力度小、税收抵扣流程复杂等,据此提出了完善制度设计以促进公平、加大税收优惠力度、简化税延抵扣流程等建议。With the increasing aging of the population,China's endowment insurance system has been under great pressure.So in order to balance the development of the endowment insurance system,China vigorously develops the third pillar endowment insurance.There are still some problems in the operation process of the individual tax deferred pension insurance,which is the focus of the implementation,mainly including unfair tax incentive design,small tax incentive strength,complicated tax deduction process,etc.Accordingly,suggestions are put forward to improve the system design to promote fairness,increase the tax incentive strength,simplify the tax deferred deduction process,etc.

关 键 词：个税递延 第三支柱 人口老龄化 

分 类 号：F842.6[经济管理—保险]