金融强国背景下个人养老金财税支持政策优化研究  

Research on Optimization of Fiscal and Tax Support Policies for Personal Pension under the Background of Financial Power

作　　者：许鼎 杨再贵[2] Xu Ding;Yang Zai-gui(Zhengzhou University of Aeronautics,Zhengzhou 450046;Central University of Finance and Economics,Beijingg100081,China)

机构地区：[1]郑州航空工业管理学院经济学院,河南郑州450046 [2]中央财经大学中国精算研究院,北京100081

出　　处：《江西财经大学学报》2025年第2期47-56,共10页Journal of Jiangxi University of Finance and Economics

基　　金：教育部人文社会科学规划基金项目“全国统筹和延迟退休视域下城镇职工基本养老保险财务状况随机预测研究”(23YJA630119);河南省哲学社会科学规划年度项目“延迟退休年龄对河南省养老保险基金收支平衡的影响与风险预警机制研究”(2021BJJ107);河南省科技攻关项目“延迟退休背景下职工基本养老保险个人账户记账利率调整系数厘定及风险预警技术研究”(222102320470);中国保险学会2024年度研究课题“养老保险三支柱体系发展与企业职工基本养老保险全国统筹研究”(ISCKT2024-N-1-27)。

摘　　要：在构建节税收益精算模型的基础上,基于负所得税理念提出一种搭配财政补贴政策的个人养老金综合性财税支持方案,并在公平性条件下测算财政对不同收入群体的缴费补贴比例和财税支持总额。研究表明:在缴费额度相同时,节税收益随个税级数提高而增加;在个税级数相同时,节税收益随缴费额度提高而增加。公平性条件下财政对个人缴费的补贴比例为15%~45%,缴费补贴占财税支持总额的比例为22%~65%,因此,应将个人养老金税收递延优惠政策与差异化财政缴费补贴政策搭配使用;完善适配个人养老金等长期投资的资本市场基础制度;根据经济发展水平适度提高缴费额度上限;加强个人养老金宣传推广和金融服务,稳妥有序推进渐进式延迟法定退休年龄改革,优化待遇应急提取机制。On the basis of constructing an actuarial model for tax saving benefits,a comprehensive financial and tax support scheme for personal pension is proposed based on the concept of negative income tax,which is combined with fiscal subsidy policies.Under fairness conditions,this paper calculates the payment subsidy ratio and total financial and tax support for different income groups.The findings show that when the payment amount is the same,tax savings increase with the increase of individual income tax levels;at the same level of personal income tax,tax savings increase with the increase of payment amount.Under the condition of fairness,the proportion of financial subsidies for individual contributions ranges from 15%to 45%,and the proportion of contribution subsidies to the total financial and tax support ranges from 22%to 65%.Therefore,it is necessary to combine the personal pension tax deferred preferential policy with the differentiated financial contribution subsidy policies,improve the capital market infrastructure system that is suitable for long-term investments such as personal pensions,moderately increase the upper limit of payment amount according to the level of economic development,strengthen the publicity and promotion of personal pension funds and financial services,steadily and orderly promote the gradual reform of delaying the statutory retirement age,and optimize the mechanism for emergency withdrawal of benefits.

关 键 词：个人养老金 节税收益 财政补贴 精算模型 

分 类 号：F840[经济管理—保险]