發(fā)布時(shí)間：2018-05-07 13:41

  本文選題：基本養(yǎng)老保險(xiǎn) + 商業(yè)養(yǎng)老保險(xiǎn)　； 參考：《西南財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：養(yǎng)老保障是近年來(lái)我國(guó)談?wù)摰帽容^多的話題,無(wú)論是國(guó)家、政府還是個(gè)人,都時(shí)刻關(guān)注著我國(guó)養(yǎng)老保障事業(yè)的發(fā)展。在最近召開(kāi)的兩會(huì)上,政協(xié)委員就“保障和改善民生促進(jìn)社會(huì)公平正義”召開(kāi)了記者會(huì),其中重點(diǎn)談到了養(yǎng)老問(wèn)題,在分析我國(guó)養(yǎng)老面臨的難題后,提出解決我國(guó)養(yǎng)老困境的三股主要力量“一是政府、二是政策、三是法律”。 人口老齡化已成為我國(guó)的現(xiàn)實(shí),那我國(guó)的養(yǎng)老現(xiàn)狀是怎樣的呢?與發(fā)達(dá)國(guó)家在進(jìn)入老齡社會(huì)時(shí)人均GNP10000美元相比,我國(guó)僅為1000美元’。而且在目前這個(gè)老齡化階段,我國(guó)相關(guān)養(yǎng)老保障規(guī)劃滯后；政府、市場(chǎng)、社會(huì)多元主體共同應(yīng)對(duì)人口老齡化的體制也尚未形成；養(yǎng)老保障的水平還比較低；農(nóng)村老齡事業(yè)發(fā)展明顯滯后�，F(xiàn)實(shí)的養(yǎng)老國(guó)情讓人堪憂。 面對(duì)我國(guó)的養(yǎng)老現(xiàn)狀,許多專家和學(xué)者也進(jìn)行了大量分析和研究,指出造成我國(guó)養(yǎng)老事業(yè)面臨困境的主要原因是養(yǎng)老保障體系不完善。通過(guò)調(diào)查研究,指出我國(guó)現(xiàn)行的養(yǎng)老保障系統(tǒng)主要存在以下問(wèn)題：一、傳統(tǒng)的家庭式養(yǎng)老,在這種模式下,老年人的生活水平很大程度上取決于供養(yǎng)人素質(zhì)的高低和富裕程度；.二、社區(qū)養(yǎng)老,缺乏統(tǒng)一地對(duì)具體制度安排和操作落實(shí)的管理和監(jiān)督；三、社會(huì)養(yǎng)老,這種模式使得政府背負(fù)了較大的財(cái)政壓力。此外,專家學(xué)者還提出我國(guó)養(yǎng)老事業(yè)存在養(yǎng)老金不透明、城鄉(xiāng)發(fā)展不平衡、社保制度不公平等問(wèn)題。 在養(yǎng)老保障不足,人們對(duì)生活水平的要求卻不斷提高的情況下,越來(lái)越多的人開(kāi)始為自己的老年生活而擔(dān)憂,也希望可以通過(guò)各種途徑來(lái)保障年老之后的幸福生活。但是,我國(guó)基本養(yǎng)老保險(xiǎn)資金缺口大、覆蓋面不足、養(yǎng)老保障替代率低,企業(yè)年金發(fā)展緩慢、新政策制定之后的效果也還未顯現(xiàn)出來(lái)。在此國(guó)情下,作為養(yǎng)老保障體系重要組成部分的商業(yè)養(yǎng)老保險(xiǎn)就有巨大的市場(chǎng)發(fā)展?jié)摿�。商業(yè)養(yǎng)老保險(xiǎn)的充分發(fā)展,不僅能解決國(guó)家養(yǎng)老保障支付乏力、財(cái)政壓力大的難題,還有利于完善我國(guó)養(yǎng)老保障體系,滿足個(gè)人在退休之后追求高生活水平的需要。 因此,研究如何促進(jìn)商業(yè)養(yǎng)老保險(xiǎn)的發(fā)展就具有重要的意義。任何一項(xiàng)事務(wù)的發(fā)展變化都不是由單一因素造成的。同樣,影響商業(yè)養(yǎng)老保險(xiǎn)發(fā)展的因素也很多,比如政府稅收政策、國(guó)家經(jīng)濟(jì)發(fā)展水平、保險(xiǎn)公司的發(fā)展程度、人們收入的高低以及對(duì)生活品質(zhì)的要求等等。而在影響商業(yè)養(yǎng)老保險(xiǎn)發(fā)展的諸多因素中,稅收的影響作用是最明顯也最有效率的,其對(duì)商業(yè)養(yǎng)老保險(xiǎn)需求的影響可以通過(guò)微觀經(jīng)濟(jì)學(xué)的收入效應(yīng)和替代效應(yīng)來(lái)體現(xiàn)。 因此,本文認(rèn)為,一定力度的稅收優(yōu)惠必然會(huì)促進(jìn)商業(yè)養(yǎng)老保險(xiǎn)的發(fā)展,希望通過(guò)研究對(duì)我國(guó)商業(yè)養(yǎng)老保險(xiǎn)今后的發(fā)展做出貢獻(xiàn)。但是,目前國(guó)內(nèi)對(duì)商業(yè)養(yǎng)老保險(xiǎn)稅收政策的研究還很有限,較多的是集中在對(duì)國(guó)外稅收優(yōu)惠政策的研究方面,對(duì)我國(guó)商業(yè)養(yǎng)老保險(xiǎn)需求大小等方面的研究較少,且有關(guān)商業(yè)養(yǎng)老保險(xiǎn)發(fā)展的統(tǒng)計(jì)數(shù)據(jù)也很少。 本文在借鑒國(guó)外的發(fā)展經(jīng)驗(yàn)和其他學(xué)者研究成果基礎(chǔ)之上,對(duì)我國(guó)養(yǎng)老保險(xiǎn)業(yè)存在的問(wèn)題進(jìn)行了分析,并對(duì)促進(jìn)商業(yè)養(yǎng)老保險(xiǎn)發(fā)展的稅收政策的制定提出了建議,從稅收優(yōu)惠模式的選擇到具體優(yōu)惠措施的制定,都進(jìn)行了詳細(xì)的闡述。在分析了我國(guó)養(yǎng)老保障體系存在的問(wèn)題及現(xiàn)有的稅收政策之后,認(rèn)為制定商業(yè)養(yǎng)老保險(xiǎn)稅收政策的首要問(wèn)題是選擇適合我國(guó)國(guó)情的稅收優(yōu)惠模式,通過(guò)對(duì)幾種模式的分析比較,認(rèn)為EET模式是符合我國(guó)目前現(xiàn)實(shí)情況的,既可以大力促進(jìn)商業(yè)養(yǎng)老保險(xiǎn)的發(fā)展,也不會(huì)造成國(guó)家財(cái)政收入過(guò)多的流失。其次,是對(duì)具體稅收政策的制定,提出了制定過(guò)程中應(yīng)遵循公平效率、與我國(guó)國(guó)情相適應(yīng)的原則,并對(duì)具體的稅收優(yōu)惠內(nèi)容進(jìn)行了研究,希望對(duì)我國(guó)商業(yè)養(yǎng)老保險(xiǎn)事業(yè)今后的研究和發(fā)展有所幫助。 基于以上觀點(diǎn)和思路,本人將文章內(nèi)容分為五個(gè)部分,各部分內(nèi)容分別如下： 第一章：引言。重點(diǎn)論述了選這個(gè)課題作為研究對(duì)象的原因,國(guó)內(nèi)外的研究現(xiàn)狀,在研究過(guò)程中所使用的方法和存在的不足等內(nèi)容。 第二章：我國(guó)城市商業(yè)養(yǎng)老保險(xiǎn)稅收政策原理分析。這一章主要是對(duì)商業(yè)養(yǎng)老保險(xiǎn)稅收的基本原理進(jìn)行闡述說(shuō)明,包括基本的稅收概念、商業(yè)養(yǎng)老保險(xiǎn)的征稅環(huán)節(jié)和征稅模式,且重點(diǎn)對(duì)比了幾種不同稅收模式的區(qū)別。此外,還從經(jīng)濟(jì)學(xué)的角度說(shuō)明了稅收優(yōu)惠刺激商業(yè)養(yǎng)老保險(xiǎn)需求的作用機(jī)制。 第三章：我國(guó)城市養(yǎng)老保險(xiǎn)發(fā)展的現(xiàn)狀和相關(guān)稅收政策。這一章首先闡述了我國(guó)養(yǎng)老保障的現(xiàn)狀,指出我國(guó)養(yǎng)老保障的現(xiàn)實(shí)國(guó)情——“未富先老”,再分別從基本養(yǎng)老保險(xiǎn)和商業(yè)養(yǎng)老保險(xiǎn)兩個(gè)角度來(lái)論述我國(guó)養(yǎng)老保障體系存在的問(wèn)題。城市基本養(yǎng)老保險(xiǎn)存在的主要問(wèn)題是：養(yǎng)老保險(xiǎn)金缺口較大、覆蓋面窄、管理混亂、養(yǎng)老金替代率低,即單靠基本養(yǎng)老保險(xiǎn)不能滿足我國(guó)的養(yǎng)老需求；城市商業(yè)養(yǎng)老保險(xiǎn)存在的問(wèn)題是：發(fā)展緩慢、與國(guó)外相比差距較大,未能充分發(fā)揮其對(duì)基本養(yǎng)老保險(xiǎn)的補(bǔ)充作用。最后,再對(duì)我國(guó)現(xiàn)有的基本養(yǎng)老保險(xiǎn)和商業(yè)養(yǎng)老保險(xiǎn)稅收政策進(jìn)行了研究。 第四章：國(guó)外商業(yè)養(yǎng)老保險(xiǎn)的稅收政策。首先,分別對(duì)美國(guó)、德國(guó)、日本以及其他一些國(guó)家和地區(qū)的商業(yè)養(yǎng)老保險(xiǎn)稅收政策進(jìn)行闡述說(shuō)明,并在此基礎(chǔ)上對(duì)稅收優(yōu)惠對(duì)商業(yè)養(yǎng)老保險(xiǎn)發(fā)展的促進(jìn)作用進(jìn)行了例證分析。其次,在借鑒國(guó)外商業(yè)養(yǎng)老保險(xiǎn)發(fā)展歷程和經(jīng)驗(yàn)的基礎(chǔ)上,提出了我國(guó)發(fā)展商業(yè)養(yǎng)老保險(xiǎn)的啟示。 第五章：對(duì)城市商業(yè)養(yǎng)老保險(xiǎn)稅收政策的建議。這一章從我國(guó)城市商業(yè)養(yǎng)老保險(xiǎn)稅收政策的設(shè)計(jì)原則和政策設(shè)計(jì)要點(diǎn)兩方面進(jìn)行研究。首先,在稅收政策設(shè)計(jì)的原則上,認(rèn)為稅收政策的制定要符合公平效率原則、與我國(guó)國(guó)情相適應(yīng)原則。其次,選擇適合我國(guó)國(guó)情的稅收優(yōu)惠模式,分別從微觀和宏觀兩個(gè)角度深入分析了我國(guó)選擇EET模式的原因。最后,在政策設(shè)計(jì)要點(diǎn)方面,分別從稅收優(yōu)惠的稅基、稅收優(yōu)惠的比例、享受優(yōu)惠的條件以及政策的實(shí)施與監(jiān)管幾個(gè)方面進(jìn)行了研究。 在寫作本文的過(guò)程中,研究了大量的數(shù)據(jù)和文獻(xiàn)資料,認(rèn)為本文的創(chuàng)新之處主要有以下幾點(diǎn)：①將研究角度設(shè)定在城市,避免了城市和農(nóng)村養(yǎng)老保障制度不同而引起的混亂,也使研究數(shù)據(jù)和結(jié)果更加嚴(yán)謹(jǐn)；②在分析我國(guó)養(yǎng)老現(xiàn)狀的過(guò)程中,用大量數(shù)據(jù)進(jìn)行分析說(shuō)明,使得分析結(jié)果更加直觀和有說(shuō)服力；③在稅收政策的設(shè)計(jì)方面,對(duì)稅收優(yōu)惠的稅基、比例、條件提出了自己的見(jiàn)解,并且通過(guò)構(gòu)建模型測(cè)算出了合理的稅收優(yōu)惠比例。
[Abstract]:The old-age security is a topic which has been discussed in China in recent years. Both the state, the government and the individual are always concerned about the development of the old-age security undertakings in China. In the recent two meetings, the members of the CPPCC held a press conference on "ensuring and improving the people's livelihood and promoting social fairness and justice". After analyzing the problems faced by the aged in China, the three main forces to solve the dilemma of the aged in China are put forward: "one is the government, the other is the policy, and the three is the law".
The aging of the population has become the reality of our country, and what is the status of the old age in China? Compared with the per capita GNP10000 dollar in the advanced countries, our country is only 1000 dollars'. And in the present aging stage, the related pension plan in China is lagging behind; the government, the market, and the social pluralistic main body deal with the population together. The aging system has not yet been formed, the level of old-age security is relatively low, and the development of rural elderly cause is lagging behind.
Facing the status quo of our country, many experts and scholars have also carried out a lot of analysis and research. It is pointed out that the main reason for the dilemma in our country is that the old-age security system is not perfect. Through investigation and research, it is pointed out that the main problems of the existing old-age security system in our country are as follows: first, the traditional family type pension system is in this kind of model. Under the style, the living standard of the elderly depends largely on the quality of the provider and the degree of prosperity. Two, the community is not able to manage and supervise the implementation of the specific institutional arrangements and operations in a unified way. Three, social endowment, this model has made the government bear greater financial pressure. In addition, experts and scholars also put forward the pension of our country. There are problems such as pension opaque, unbalanced urban and rural development, unfair social security system and so on.
With the lack of old-age security and the increasing demand for living standards, more and more people are beginning to worry about their old life. They also hope to ensure the happy life after a variety of ways. However, the capital gap of the basic endowment insurance is large, the coverage is insufficient, and the replacement rate of the old-age security is low. The development of the occupational pension is slow and the effect of the new policy has not yet emerged. In this situation, the commercial pension insurance, an important part of the old-age security system, has great potential for the development of the market. It is conducive to improving our pension security system and meeting the needs of individuals in pursuit of a high standard of living after retirement.
Therefore, it is of great significance to study how to promote the development of commercial pension insurance. The development and changes of any business are not caused by a single factor. Similarly, there are many factors affecting the development of the commercial pension insurance, such as the government tax policy, the economic development of the state, the development of the insurance company, and the income of the people. And the demand for the quality of life and so on. Among the factors affecting the development of commercial pension insurance, the impact of tax is the most obvious and most efficient, and its influence on the demand for commercial pension insurance can be reflected by the income effect and the substitution effect of microeconomics.
Therefore, this paper believes that a certain degree of tax incentives will inevitably promote the development of commercial pension insurance, and hope to contribute to the future development of China's commercial pension insurance. However, at present, the domestic research on the tax policy of commercial pension insurance is limited, and most of them are focused on the foreign tax preferential policies. It has little research on the demand for commercial endowment insurance in China, and there are few statistical data on the development of commercial endowment insurance.
On the basis of foreign development experience and other scholars' research results, this paper analyzes the existing problems of the pension insurance industry in China, and puts forward some suggestions on the formulation of tax policy for the development of commercial pension insurance, which are elaborated in detail from the choice of preferential tax mode to the formulation of specific preferential measures. After analyzing the existing problems of the old-age security system in China and the existing tax policy, it is believed that the first problem to formulate the tax policy of the commercial pension insurance is to choose the preferential tax mode suitable for the national conditions of our country. Through the analysis and comparison of several models, the EET model is in line with the current reality of our country, and it can not only promote the business of the business, but also promote business. The development of the pension insurance will not cause excessive loss of the country's financial income. Secondly, it is the formulation of specific tax policies, and the principles that should be followed in the process of setting up a fair efficiency, adapting to the national conditions of our country, and studying the specific tax preferential content, and hoping to study the future research of the business pension insurance in our country. And development helps.
Based on the above ideas and ideas, I will divide the article into five parts, each of which is as follows:
The first chapter is an introduction, which focuses on the reasons for choosing the subject as the research object, the present situation at home and abroad, the methods used in the study process and the shortcomings of the existence.
The second chapter: the analysis of the tax policy of urban commercial pension insurance in China. This chapter mainly expounds the basic principles of the tax on the commercial pension insurance, including the basic concept of tax, the taxing link and the tax mode of the commercial pension insurance, and contrasts the differences between several different tax modes. In addition, it is also from economics. From the perspective of tax incentives to stimulate the demand for commercial pension insurance mechanism.
The third chapter: the present situation of the development of urban endowment insurance in China and related tax policies. This chapter first expounds the status quo of the old-age security in China, and points out the reality of the old-age security in our country, "not rich before the old", and then discusses the existence of the old-age security system in China from two angles of basic pension insurance and commercial pension insurance. The main problems of urban basic pension insurance are: the pension insurance gap is large, the coverage is narrow, the management is confused, the pension replacement rate is low, that is, the basic pension insurance can not meet the needs of our country. The problem of the urban commercial pension insurance is: the development is slow, the gap is large and can not be fully developed. Finally, the tax policy of basic endowment insurance and commercial endowment insurance in China is studied.
The fourth chapter is the tax policy of foreign commercial pension insurance. First, it illustrates the tax policies of commercial pension insurance in the United States, Germany, Japan and some other countries and regions. On this basis, this paper makes an example analysis on the promotion of the development of commercial pension insurance by tax preference. Secondly, it is used for reference to foreign commerce. On the basis of the development history and experience of endowment insurance, the Enlightenment of developing commercial endowment insurance in China is put forward.
The fifth chapter: the suggestions on the tax policy of urban commercial pension insurance. This chapter studies the two aspects of the design principles and the main points of the policy design of the urban commercial pension insurance policy in China. First, in the principle of tax policy design, it is believed that the formulation of the tax policy should conform to the principle of fair efficiency and the principle of adapting to the national conditions of our country. Secondly, we choose the preferential tax mode suitable for the national conditions of our country, and analyze the reasons for the choice of EET mode in our country from the two perspectives of micro and macro. Finally, in the main points of the policy design, we have studied the tax base, the proportion of tax incentives, the preferential items and the implementation and supervision of the policy. Study.
In the process of writing this paper, a large number of data and literature are studied, and the main innovations of this paper are as follows: (1) setting the research angle in the city, avoiding the confusion caused by the different old-age security system in urban and rural areas, and making the research data and results more rigorous. In the process, a large number of data are analyzed to make the analysis result more intuitive and persuasive; (3) in the design of tax policy, the tax base, proportion, and conditions of tax incentives are put forward, and a reasonable tax preference ratio is calculated through the construction of the model.

【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F842.67;F812.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 周宇梅,章建偉;發(fā)展企業(yè)年金 完善我國(guó)社會(huì)保障制度[J];商業(yè)研究;2004年13期

2 黎建新,黃丞,趙鳴雷;完善我國(guó)基本養(yǎng)老保險(xiǎn)的重要途徑:發(fā)展商業(yè)養(yǎng)老保險(xiǎn)[J];上海綜合經(jīng)濟(jì);2002年06期

3 孫通通;商業(yè)性養(yǎng)老保險(xiǎn)稅收政策:現(xiàn)狀、問(wèn)題與建議[J];經(jīng)濟(jì)論壇;2005年14期

4 藍(lán)霞;王偉;;積極發(fā)展商業(yè)養(yǎng)老保險(xiǎn),完善中國(guó)現(xiàn)行“三支柱”養(yǎng)老保障體系[J];經(jīng)濟(jì)研究導(dǎo)刊;2010年19期

5 劉秋明;;大力發(fā)展我國(guó)商業(yè)養(yǎng)老保險(xiǎn)[J];科技智囊;2009年07期

6 楊燕英;;調(diào)整財(cái)政稅收政策 推動(dòng)我國(guó)養(yǎng)老服務(wù)產(chǎn)業(yè)發(fā)展[J];宏觀經(jīng)濟(jì)管理;2013年06期

7 ;清華報(bào)告:3個(gè)養(yǎng)老指數(shù)中兩個(gè)不及格[J];中國(guó)經(jīng)濟(jì)周刊;2014年07期

8 張晶;;商業(yè)養(yǎng)老保險(xiǎn)稅收優(yōu)惠模式的國(guó)際經(jīng)驗(yàn)與借鑒[J];生產(chǎn)力研究;2011年08期

9 蔡秀云;;完善我國(guó)養(yǎng)老保險(xiǎn)制度的對(duì)策研究[J];中國(guó)財(cái)政;2001年08期

10 朱仲群;;商業(yè)養(yǎng)老保險(xiǎn)發(fā)展中的稅收問(wèn)題及政策建議[J];中國(guó)金融;2007年12期

相關(guān)博士學(xué)位論文 前1條

1 陳誼娜;老齡化背景下中國(guó)養(yǎng)老保險(xiǎn)研究[D];天津大學(xué);2012年

，

本文編號(hào)：1857141