基于精算模型对我国养老保险税优政策分析与建议  

Analysis and Suggestions on the Endowment Insurance Preferential Tax Policy in China Based on Actuarial Model

作　　者：周康妹 ZHOU Kangmei(Chaohu University,Chaohu,Anhui 238000,China)

机构地区：[1]巢湖学院,安徽巢湖238000

出　　处：《邢台学院学报》2023年第4期1-7,15,共8页Journal of Xingtai University

基　　金：巢湖学院校级重点项目:长三角养老产业协同发展背景下环巢湖养老产业发展研究.课题编号:XLZ-202104;巢湖学院校级一般项目:环巢湖农村养老产业发展现状、现实困境与优化路径.课题编号:XLY-202107。

摘　　要：最新的人口普查结果揭示我国人口老龄化问题愈加严峻,解决养老问题、构建多层次养老保险体系、大力发展第三支柱养老产业成为我国未来几年的工作重点。通过构建税延型养老保险税收优惠精算模型发现:高收入群体才能享受到税收优惠;年轻人购买保险门槛相对更高。造成以上结果的原因:一是优惠政策中免税额度较低;二是领取阶段税率“一刀切”,不够灵活。为此,从两个方面对税延型养老保险优惠政策提出建议:提高缴费阶段免税额度,可使得原政策下未享受到最高额免税群体得到更大的税收优惠、超过原政策最高额收入群体享受更多的税收优惠;调整领取阶段税率,可使得不同收入层次的居民都可在税延型养老保险中享受到税收优惠,极大降低购买门槛。The latest census results reveal that China's population aging problem is increasingly serious,and solving the problem of elderly care,building multi-level endowment insurance system,developing the third pillar elderly care industry become the focus of work in China in the next few years.Through the construction of the actuarial model of tax preference for tax-deferred pension insurance,it is found that only high income groups can enjoy tax incentives;young people's insurance purchase threshold is relatively higher.Here are the reasons for the above results:first,the tax exemption amount in the preferential policy is low,and the second is that the tax rate at the receiving stage is"one-size-fits-all",which is not flexible enough.Therefore,this paper puts forward suggestions on the preferential policy of tax-deferred pension insurance from two aspects:increasing the tax exemption amount in the payment stage can make the group that has not enjoyed the maximum tax exemption under the original policy get more tax incentives,and the group that has exceeded the maximum income of the original policy enjoy more tax incentives;adjusting the tax rate at the receiving stage can make residents of different income levels enjoy tax incentives in tax-deferred pension insurance,which greatly reduces the purchase threshold.

关 键 词：税延型养老保险 精算模型 临界收入 

分 类 号：F842.67[经济管理—保险]