个人养老金制度的完善与税收模式选择  

The Perfection of Personal Pension System and the Choice of Tax Model

作　　者：王漪雯 

机构地区：[1]上海工程技术大学,上海

出　　处：《应用数学进展》2022年第11期7616-7628,共13页Advances in Applied Mathematics

摘　　要：个人养老金制度目前处于发展起步阶段,基于个人养老金制度思考养老保险第三支柱的优化与模式选择有助于推进多层次、多支柱养老保险体系的可持续发展,积极应对人口老龄化。论文通过构建精算模型分析参保人养老金替代率和个人税收负担,提出个人养老金制度税优方案与税收模式的选择。研究发现税优政策必不可少,有利于个人养老金制度的发展,同时个人养老金制度实行税延积累(EET)模式是更优的选择,提出完善多层次养老保险体系顶层设计、提供灵活选择财税激励方式等对策建议。At present, the personal pension system is at the initial stage of development. Thinking about the optimization and mode selection of the third pillar of pension insurance based on the personal pen-sion system will help promote the sustainable development of the multi-level and multi pillar pen-sion insurance system and actively respond to the aging of the population. By constructing an actu-arial model to analyze the pension replacement rate and individual tax burden of the insured, the paper proposes the tax preference scheme and the choice of tax model for the individual pension system. The study found that the preferential tax policy is essential, which is conducive to the de-velopment of the personal pension system. At the same time, the implementation of the tax de-ferred accumulation (EET) model in the personal pension system is a better choice. It proposed to improve the top-level design of the multi-level pension insurance system and provide a flexible choice of fiscal and tax incentives and other countermeasures and suggestions.

关 键 词：个人养老金制度 税优方案 税收模式 

分 类 号：F812.42[经济管理—财政学]