我國個(gè)稅遞延型養(yǎng)老保險(xiǎn)稅收優(yōu)惠制度研究
發(fā)布時(shí)間：2019-07-06 17:41
【摘要】：21世紀(jì)以來,我國迎來“老齡社會”,老年人口數(shù)量占人口總數(shù)的比例不斷上升。截至2012年底,全國60歲及以上老年人口已達(dá)1.94億,占總?cè)丝诘?4.3%。如何緩解“老齡社會”帶來的養(yǎng)老壓力,實(shí)現(xiàn)“人人老有所養(yǎng)”受到社會各界的廣泛關(guān)注。如何完善我國社會養(yǎng)老保險(xiǎn)體系,也成為亟待解決的問題。我國當(dāng)前的社會養(yǎng)老保險(xiǎn)體系存在著發(fā)展不均衡的問題,已不能滿足公民日益增長的養(yǎng)老需求。相對于發(fā)展較快的社會基本養(yǎng)老保險(xiǎn)制度和企業(yè)年金制度,個(gè)人補(bǔ)充養(yǎng)老保險(xiǎn)是我國社會養(yǎng)老保險(xiǎn)體系中的短板。個(gè)稅遞延型養(yǎng)老保險(xiǎn)作為激發(fā)個(gè)人補(bǔ)充養(yǎng)老保險(xiǎn)蓬勃發(fā)展的中樞,本身具有一定的制度優(yōu)勢。自2008年以來,我國已陸續(xù)出臺了多個(gè)文件支持在我國進(jìn)行個(gè)稅遞延型養(yǎng)老保險(xiǎn)產(chǎn)品的嘗試。尤其在2014年國務(wù)院頒布了《關(guān)于加快發(fā)展現(xiàn)代保險(xiǎn)服務(wù)業(yè)務(wù)的若干意見》,其中明確表示“要在我國適時(shí)開展個(gè)人稅收遞延型商業(yè)養(yǎng)老保險(xiǎn)試點(diǎn)”。同時(shí),李克強(qiáng)總理在2015年“兩會”期間所作的2015年政府工作報(bào)告中也指出,要在我國適時(shí)推行“所得稅延遲繳納型養(yǎng)老保險(xiǎn)”,這都說明了在我國推行個(gè)稅遞延型養(yǎng)老保險(xiǎn)制度已是“板上釘釘”。國內(nèi)外相關(guān)研究表明,作為刺激公民消費(fèi)個(gè)稅遞延型養(yǎng)老保險(xiǎn)產(chǎn)品的主要手段,完善的稅收優(yōu)惠制度是促進(jìn)個(gè)稅遞延型養(yǎng)老保險(xiǎn)“阪上走丸”的關(guān)鍵。這表明要在我國發(fā)展個(gè)稅遞延型養(yǎng)老保險(xiǎn),必須要合理設(shè)計(jì)我國個(gè)稅遞延型養(yǎng)老保險(xiǎn)的稅收優(yōu)惠制度。同時(shí),十八屆三中全以來“稅制改革”成為社會熱點(diǎn)問題,這為我國個(gè)稅遞延型養(yǎng)老保險(xiǎn)的稅收優(yōu)惠制度提供了良好的發(fā)展空間。只有合理設(shè)計(jì)我國個(gè)稅遞延型養(yǎng)老保險(xiǎn)的稅收優(yōu)惠制度,才能夠促進(jìn)個(gè)人補(bǔ)充養(yǎng)老保險(xiǎn)健康發(fā)展,完善我國的社會養(yǎng)老保險(xiǎn)體系,緩解人口老齡化帶來的社會養(yǎng)老壓力,更好的解決養(yǎng)老問題。也只有完善的個(gè)稅遞延型養(yǎng)老保險(xiǎn)稅收優(yōu)惠制度,才也能夠刺激國民消費(fèi),拉動國內(nèi)需求,使國民經(jīng)濟(jì)健康穩(wěn)定發(fā)展。本文除緒論與結(jié)論之外主要分為三大部分:第一部分為個(gè)稅遞延型養(yǎng)老保險(xiǎn)稅收優(yōu)惠制度的概述。本部分介紹了與個(gè)稅遞延型養(yǎng)老保險(xiǎn)稅收優(yōu)惠制度相關(guān)的概念,闡述了在我國開展該制度的必要性。旨在厘清相關(guān)概念,闡明在我國開展個(gè)稅遞延型養(yǎng)老保險(xiǎn)稅收優(yōu)惠制度的現(xiàn)實(shí)基礎(chǔ)以及在我國開展該制度會帶來的效益。第二部分為我國個(gè)稅遞延型養(yǎng)老保險(xiǎn)稅收優(yōu)惠制度的現(xiàn)狀考察、存在問題及原因分析。本部分介紹了個(gè)稅遞延型養(yǎng)老保險(xiǎn)稅收優(yōu)惠制度在我國開展的現(xiàn)狀,通過對我國個(gè)稅遞延型養(yǎng)老保險(xiǎn)稅收優(yōu)惠制度存在的問題進(jìn)行分析,從稅法的角度闡釋了存在這些問題的根本原因。第三部分為我國個(gè)稅遞延型養(yǎng)老保險(xiǎn)稅收優(yōu)惠制度的路徑優(yōu)化。本部分分析、借鑒了美國、德國的相關(guān)成熟經(jīng)驗(yàn),在結(jié)合我國現(xiàn)階段國情的基礎(chǔ)上,對我國個(gè)稅遞延型養(yǎng)老保險(xiǎn)稅收優(yōu)惠制度的完善路徑進(jìn)行了分析。首先對我國個(gè)稅遞延型養(yǎng)老保險(xiǎn)稅收優(yōu)惠制度的宏觀法律體系提出了建議,其次從構(gòu)建個(gè)稅遞延型養(yǎng)老保險(xiǎn)稅收優(yōu)惠制度的基本制度和健全配套制度兩個(gè)方面對我國個(gè)稅遞延型養(yǎng)老保險(xiǎn)稅收優(yōu)惠制度的完善提出了建議。
[Abstract]:Since the twenty-first century, our country has welcomed the "the old society" of the population, the number of the old people accounts for the total population. By the end of 2012, the number of elderly people over the age of 60 and older had reached 94 million, accounting for 14.3 per cent of the total population. How to relieve the aged pressure brought by the "the old society", and realize the "to have one's own health" 's extensive attention from the community. How to improve the social endowment insurance system of our country is also a problem to be solved urgently. The present social endowment insurance system of our country has the problem of unbalanced development, and has not satisfied the citizen's growing old-age demand. Compared with the rapid development of the social basic endowment insurance system and the enterprise annuity system, the individual supplementary pension insurance is the short board in the social endowment insurance system of our country. The deferred-type old-age insurance, as the central part of the development of individual supplementary pension insurance, has a certain institutional advantage. Since 2008, several documents have been introduced in China to support the trial of the tax-deferred-type old-age insurance products in our country. In particular, under the State Council in 2014, the State Council issued a number of comments on accelerating the development of the service of modern insurance services, which clearly indicated the "A Pilot Study of the Deferred-type Commercial Pension Insurance for Individual Income Tax in China". At the same time, in the 2015 government work report made by the Premier Li Keqiang in the "two sessions" of 2015, it is also pointed out that the "income tax deferred payment type old-age insurance" is to be implemented in due time in China, which illustrates that the introduction of a tax-deferred pension system in China has been a "nail on board". The relevant researches at home and abroad have shown that as the main means to stimulate the tax deferred-type old-age insurance products of the citizens, the perfect tax preference system is the key to the promotion of the "to take a pill on the machine" of the deferred-type old-age insurance. This means that we must make a reasonable design of the tax preference system of the deferred-type old-age insurance in our country. At the same time, the "tax system reform" has become a hot issue in the society since the 18th and third, which provides a good development space for the tax preference system of the deferred-type old-age insurance in our country. Only reasonable design of the tax preference system of the deferred-type old-age insurance in our country can promote the healthy development of the old-age insurance of the individual, improve the social endowment insurance system of our country, alleviate the social pension pressure brought by the aging of the population, and better solve the problem of the old-age pension. It is also possible to stimulate the national consumption and to pull the domestic demand and make the national economy healthy and stable. In addition to the introduction and conclusion, this paper is divided into three parts: the first part is an overview of the tax preference system of the deferred-type old-age insurance. This part introduces the concept of the tax preference system of the tax deferred-type old-age insurance, and expounds the necessity of carrying out the system in our country. The purpose of this paper is to clarify the relevant concepts, and to clarify the realistic basis of the tax preference system of the tax-deferred-type old-age insurance in our country and the benefit to carry out the system in our country. The second part is the status investigation, existing problems and cause analysis of the tax preference system of the deferred-type old-age insurance in our country. This part introduces the present situation of the tax preference system of the tax deferred-type old-age insurance in our country. Through the analysis of the problems existing in the tax preference system of the tax-deferred-type old-age insurance in our country, the root cause of these problems is explained from the angle of the tax law. The third part is the path optimization of the tax preference system of the deferred-type old-age insurance in our country. This part analyses and draws on the relevant mature experience of the United States and Germany, and analyses the perfect path of the tax preference system of the deferred-type old-age insurance in our country based on the current situation of our country. First, it puts forward some suggestions on the macro-legal system of the tax preference system of the tax-deferred-type old-age insurance in China. Secondly, the author puts forward some suggestions on the improvement of the tax preference system of the tax-deferred-type old-age insurance system from two aspects: the basic system of constructing the tax preferential system of the deferred-type old-age insurance system and the sound supporting system.
【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D922.22
本文編號：2511214
[Abstract]:Since the twenty-first century, our country has welcomed the "the old society" of the population, the number of the old people accounts for the total population. By the end of 2012, the number of elderly people over the age of 60 and older had reached 94 million, accounting for 14.3 per cent of the total population. How to relieve the aged pressure brought by the "the old society", and realize the "to have one's own health" 's extensive attention from the community. How to improve the social endowment insurance system of our country is also a problem to be solved urgently. The present social endowment insurance system of our country has the problem of unbalanced development, and has not satisfied the citizen's growing old-age demand. Compared with the rapid development of the social basic endowment insurance system and the enterprise annuity system, the individual supplementary pension insurance is the short board in the social endowment insurance system of our country. The deferred-type old-age insurance, as the central part of the development of individual supplementary pension insurance, has a certain institutional advantage. Since 2008, several documents have been introduced in China to support the trial of the tax-deferred-type old-age insurance products in our country. In particular, under the State Council in 2014, the State Council issued a number of comments on accelerating the development of the service of modern insurance services, which clearly indicated the "A Pilot Study of the Deferred-type Commercial Pension Insurance for Individual Income Tax in China". At the same time, in the 2015 government work report made by the Premier Li Keqiang in the "two sessions" of 2015, it is also pointed out that the "income tax deferred payment type old-age insurance" is to be implemented in due time in China, which illustrates that the introduction of a tax-deferred pension system in China has been a "nail on board". The relevant researches at home and abroad have shown that as the main means to stimulate the tax deferred-type old-age insurance products of the citizens, the perfect tax preference system is the key to the promotion of the "to take a pill on the machine" of the deferred-type old-age insurance. This means that we must make a reasonable design of the tax preference system of the deferred-type old-age insurance in our country. At the same time, the "tax system reform" has become a hot issue in the society since the 18th and third, which provides a good development space for the tax preference system of the deferred-type old-age insurance in our country. Only reasonable design of the tax preference system of the deferred-type old-age insurance in our country can promote the healthy development of the old-age insurance of the individual, improve the social endowment insurance system of our country, alleviate the social pension pressure brought by the aging of the population, and better solve the problem of the old-age pension. It is also possible to stimulate the national consumption and to pull the domestic demand and make the national economy healthy and stable. In addition to the introduction and conclusion, this paper is divided into three parts: the first part is an overview of the tax preference system of the deferred-type old-age insurance. This part introduces the concept of the tax preference system of the tax deferred-type old-age insurance, and expounds the necessity of carrying out the system in our country. The purpose of this paper is to clarify the relevant concepts, and to clarify the realistic basis of the tax preference system of the tax-deferred-type old-age insurance in our country and the benefit to carry out the system in our country. The second part is the status investigation, existing problems and cause analysis of the tax preference system of the deferred-type old-age insurance in our country. This part introduces the present situation of the tax preference system of the tax deferred-type old-age insurance in our country. Through the analysis of the problems existing in the tax preference system of the tax-deferred-type old-age insurance in our country, the root cause of these problems is explained from the angle of the tax law. The third part is the path optimization of the tax preference system of the deferred-type old-age insurance in our country. This part analyses and draws on the relevant mature experience of the United States and Germany, and analyses the perfect path of the tax preference system of the deferred-type old-age insurance in our country based on the current situation of our country. First, it puts forward some suggestions on the macro-legal system of the tax preference system of the tax-deferred-type old-age insurance in China. Secondly, the author puts forward some suggestions on the improvement of the tax preference system of the tax-deferred-type old-age insurance system from two aspects: the basic system of constructing the tax preferential system of the deferred-type old-age insurance system and the sound supporting system.
【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D922.22
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