我国个税递延型商业养老保险方案优化  

Optimizating Scheme of China Individual Tax Deferred Commercial Pension Insurance

作　　者：周华林 李玉芳 袁中美 Zhou Hualin;Li Yufang;Yuan Zhongmei

机构地区：[1]云南财经大学 [2]重庆工商大学金融学院

出　　处：《兰州学刊》2022年第7期131-149,共19页

基　　金：国家自然科学基金“基于物质生产视角的中国长寿风险管理研究”(项目编号:72064040);财税政策支持下我国养老保障资源配置优化研究(项目编号:19CSH072)。

摘　　要：个税递延型商业养老保险是各国应对老龄化危机的重要金融工具之一,在发展第三支柱养老保险中发挥着重要作用。2018年,我国推进个税递延型商业养老保险试点,该方案存在诸多弊端或不足,影响了本次试点效果。针对试点期间个税递延型商业养老保险方案存在的问题,文章先构建EEE模式,使其覆盖无法享受税收优惠政策的人群;再构建EET模式计算月收入超纳税起征点人群应缴保费及养老金领取期应缴税率;最后构建EEE、EET混合模式,解决个税递延型商业养老保险试点方案中缴费额度低、优惠力度不高、养老金替代率不足的问题。模型参数设置方面,文章将EET及EEE、EET混合模式下养老金替代率固定为10%,税收优惠比例设定为投保人未购买个税递延型商业养老保险时一生应缴纳个人所得税总额的一定比例,从这两个方面对以往个税递延型商业养老保险方案进行优化。实证分析结果表明在养老金替代率及税收优惠比例都相同的情况下,EEE、EET混合模式方案覆盖人群最广,缴费压力最小,建议我国个税递延型商业养老保险方案采用EEE、EET混合模式。Individual tax deferred commercial pension insurance is a substantial financial tool for the governments to respond to the aging crisis, and it plays an important role in the development of the third pillar of pension insurance. China promoted the pilot implementation of the individual tax deferred commercial pension insurance in 2018, and there were many drawbacks or shortcomings of the personal tax deferred commercial pension insurance scheme, which affected the effect of this pilot.To address the problems of the tax deferred commercial pension insurance scheme during the pilot period, this paper first constructs the EEE model to cover those who cannot enjoy the tax incentives;then constructs the EET model to calculate the premiums payable by those whose monthly income exceeds the tax threshold and the tax rate payable during the pension withdrawal period;and finally constructs the mixed model of EEE、EET to solve the problems of low contribution amount, low preferential strength and insufficient pension replacement rate in the tax deferred commercial pension insurance pilot scheme.In terms of model parameters, the pension replacement rate is fixed at 10% for the EET and EEE、EET hybrid model, and the tax concession ratio is set to a certain percentage of the total amount of personal income tax payable by the insured in their lifetime when they did not purchase the tax deferred commercial pension insurance, and the previous tax deferred commercial pension insurance scheme is optimized from these two aspects. The results of the empirical analysis show that under the same pension replacement rate and tax benefit ratio, the EEE、EET hybrid model scheme covers the widest population and has the least contribution pressure, and it is recommended that the EEE、EET hybrid model be adopted for the personal tax deferred commercial pension insurance scheme in China.

关 键 词：养老金替代率 税收优惠比例 EEE模式 EET模式 EEE、EET混合模式 

分 类 号：C913.7[经济管理]