發(fā)布時間：2018-05-23 11:18

  本文選題：個稅遞延 + 個人商業(yè)養(yǎng)老保險��； 參考：《東北財經(jīng)大學》2013年碩士論文

【摘要】：隨著我國經(jīng)濟和社會的高速發(fā)展,人口老齡化已經(jīng)成為近年來日趨明顯的社會現(xiàn)象,我國是人口老齡化發(fā)展速度比較快的國家之一。據(jù)統(tǒng)計,我國60歲以上老人占總?cè)丝诘谋壤龔?005年的11.03%上漲到了2011年的13.7%。人口老齡化給我國的養(yǎng)老保險帶來了巨大的壓力,如何健全我國的養(yǎng)老保險體系,解決人民群眾的養(yǎng)老問題,一直是國家關(guān)注的重點。我國己初步建立了以社會基本養(yǎng)老保險為第一支柱,企業(yè)年金和個人商業(yè)養(yǎng)老保險為第二支柱、第三支柱的養(yǎng)老保險體系。但是目前社會基本養(yǎng)老保險存在著替代率下降、空賬嚴重、覆蓋面低的問題,企業(yè)年金也存在著行業(yè)分布不均、制度不完善、稅收優(yōu)惠幅度小等問題。同時人們對個人商業(yè)養(yǎng)老保險的認識不足,其發(fā)展也很緩慢。2008年12月《國務(wù)院辦公廳關(guān)于當前金融促進經(jīng)濟發(fā)展的若干意見》的第十六條提到,積極發(fā)展個人、團體養(yǎng)老等保險業(yè)務(wù),鼓勵和支持有條件企業(yè)通過商業(yè)保險建立多層次養(yǎng)老保障計劃,研究對養(yǎng)老保險投保人給予延遲納稅等稅收優(yōu)惠。2010年2月,《陳文輝主席助理在全國壽險監(jiān)管工作會議上的講話》提到,積極推動上海市開展個人稅延型養(yǎng)老保險試點。個稅遞延型養(yǎng)老保險為我國提供了一個可供借鑒的養(yǎng)老新模式,可以有效的推動商業(yè)養(yǎng)老保險的發(fā)展,改變當前對基礎(chǔ)養(yǎng)老保障的過分依賴的情況,完善我國的養(yǎng)老保險體系建設(shè),建立一個多層次的社會保障安全網(wǎng)。 本文首先介紹遞延型養(yǎng)老保險相關(guān)理論并對其進行稅收優(yōu)惠分析,指出了我國發(fā)展個稅遞延型養(yǎng)老保險的必要性,并以上海試行個稅遞延型養(yǎng)老保險為例,進行了成本收益分析。最后分析了現(xiàn)階段實行個稅遞延型養(yǎng)老保險發(fā)展存在的障礙以及相應的對策。 第一部分引言,主要是介紹文章的選題背景和研究意義、國內(nèi)外研究現(xiàn)狀和本文的研究思路與方法,指出了創(chuàng)新與不足,這部分是文章的起點。 第二部分首先介紹我國個人儲蓄性養(yǎng)老保險的相關(guān)概念、發(fā)展現(xiàn)狀以及個稅遞延型養(yǎng)老保險的相關(guān)理論基礎(chǔ),個稅遞延型養(yǎng)老保險在我國發(fā)展的政策支持,并對延稅型養(yǎng)老保險和非延稅型養(yǎng)老保險的稅收優(yōu)惠進行對比,指出EET模式的稅收優(yōu)惠政策激勵效果最大。 第三部分首先介紹了個稅遞延型養(yǎng)老保險的國際經(jīng)驗,包括澳大利亞的三支柱養(yǎng)老保險、美國的401(K)以及IRA計劃、德國的養(yǎng)老保險改革以及日本商業(yè)養(yǎng)老保險發(fā)展等；其次總結(jié)了國外商業(yè)養(yǎng)老保險制度對我國發(fā)展稅延型養(yǎng)老保險的啟示。 第四部分和第五部分是文章的重點。第四部分首先從中國人口老齡化的現(xiàn)狀、社會基本養(yǎng)老保險發(fā)展水平、企業(yè)年金發(fā)展水平以及對商業(yè)養(yǎng)老保險認識四方面入手,分析發(fā)展稅延型養(yǎng)老保險的必要性。然后以上海試行個稅遞延型養(yǎng)老保險為例,預測2013年實施之后,可能產(chǎn)生的稅式支出。最后說明我國實行稅延型養(yǎng)老保險對個人、保險公司以及國家都是有益的。 第五部分分析現(xiàn)階段試行個稅遞延型養(yǎng)老保險發(fā)展的障礙,并且有針對性的提出了相應的解決對策。
[Abstract]:With the rapid development of China's economy and society, the aging of population has become an increasingly obvious social phenomenon in recent years. China is one of the countries with rapid population aging. According to statistics, the proportion of elderly people over 60 years of age in China has risen from 11.03% in 2005 to the aging of 13.7%. population in 2011 to our country. The old insurance has brought great pressure. How to improve the old-age insurance system in our country and solve the problem of the people's pension has been the focus of the state. Our country has initially established the second pillar and the third pillar endowment insurance system, with the basic social endowment insurance as the first pillar, the enterprise annuity and the personal commercial pension insurance. At present, there are some problems in the basic social endowment insurance, such as the decline of substitution rate, the serious empty accounts and the low coverage. The enterprise annuity also has the problems of the uneven distribution of the industry, the imperfect system, the small tax incentives and so on. At the same time, the people's understanding of the personal commercial pension insurance is insufficient, and its development is slow in December,.2008 "the office of the State Council" The sixteenth articles of the current financial promotion of economic development mentioned in the sixteenth article, the active development of individual, group pension and other insurance services, encouraging and supporting the establishment of a multi-level old-age security plan for the conditional enterprises through commercial insurance, the study of tax preferential tax incentives for the insured against the pension insurance for.2010 years in February, < assistant president Chen Wenhui The speech on the national life insurance supervision conference mentioned that it has actively promoted Shanghai to carry out the pilot of personal tax extension pension insurance. The individual tax deferred pension insurance provides a new model for our country for reference, which can effectively promote the development of commercial pension insurance and change the current situation of excessive dependence on Basic old-age security. We should improve our endowment insurance system and establish a multi-level social security net.
This paper first introduces the related theory of deferred pension insurance and analyzes the tax preference, points out the necessity of developing a tax deferred pension insurance in China, and takes the trial of individual deferred pension insurance in Shanghai as an example, and analyzes the cost and income analysis. Finally, it analyses the existence of the development of the present stage for the development of the personal deferred pension insurance. Obstacles and corresponding countermeasures.
The first part is the introduction, which mainly introduces the background and significance of the article, the research status at home and abroad and the research ideas and methods of this article, and points out the innovation and deficiency, this part is the starting point of the article.
The second part first introduces the related concepts of personal savings endowment insurance in China, the development status and the related theoretical basis of the individual tax deferred pension insurance, the policy support for the development of the individual tax deferred pension insurance in China, and the comparison of the tax preferences of the extended tax type pension insurance and the non extended tax type pension insurance insurance, and points out the EET model. Preferential tax policy has the greatest incentive effect.
The third part first introduces the international experience of the tax deferred pension insurance, including the three pillar endowment insurance in Australia, the 401 (K) and IRA in the United States, the reform of the pension insurance in Germany and the development of the Japanese commercial pension insurance. Secondly, it summarizes the foreign commercial old insurance system for the development of our country's development tax pension insurance. Apocalypse.
The fourth part and the fifth part are the key points of the article. The fourth part begins with the status of the aging of the population in China, the development level of the basic social endowment insurance, the development level of the enterprise annuity and the understanding of the four aspects of the commercial pension insurance, and then analyzes the necessity of the extended pension insurance for the development tax. Then it tries to try the deferred pension insurance in Shanghai. Risk, for example, predicts the possible tax expenditure after the implementation of 2013. Finally, it is useful for our country to implement tax extended pension insurance for individuals, insurance companies and the state.
The fifth part analyzes the obstacles to the development of the tax deferred endowment insurance at the present stage, and puts forward corresponding countermeasures accordingly.
【學位授予單位】：東北財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F842.67;F812.42

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