本文選題：養(yǎng)老金缺口　切入點：養(yǎng)老保險　出處：《遼寧大學(xué)》2013年碩士論文

【摘要】：隨著我國步入人口老齡化階段，如何養(yǎng)老已經(jīng)成為人們生活中的焦點問題，但目前我國養(yǎng)老金嚴(yán)重不足，養(yǎng)老制度存在許多問題，，而世界上大多數(shù)國家在尋求解決該國養(yǎng)老問題上都提出了建立多層次的養(yǎng)老保障體系，包括第一層次社會基本養(yǎng)老保險，第二層次企業(yè)年金養(yǎng)老保險，第三層次個人儲蓄養(yǎng)老保險1。我國也在努力建立三層次的養(yǎng)老保障體系，但是根據(jù)目前我國養(yǎng)老金來源可以看出第二層次以及第三層次在我國發(fā)展的很是緩慢。在三層次養(yǎng)老保障體系中，企業(yè)年金和個人儲蓄養(yǎng)老保險屬于商業(yè)養(yǎng)老保險，如何刺激商業(yè)養(yǎng)老保險的發(fā)展，已經(jīng)成為我國能否建立穩(wěn)定的養(yǎng)老保障體系的重要問題。 稅收政策作為國家宏觀調(diào)控的重要手段，稅收優(yōu)惠的設(shè)置顯得至關(guān)重要，合理的稅收優(yōu)惠必將引導(dǎo)企業(yè)建立企業(yè)年金、鼓勵居民購買個人儲蓄養(yǎng)老保險。 針對養(yǎng)老金體制改革，許多國家實行了個稅遞延型養(yǎng)老保險制度。我國在向發(fā)達國家學(xué)習(xí)先進經(jīng)驗的過程中也試圖建立適合我們國家的個稅遞延型養(yǎng)老保險制度，相關(guān)指導(dǎo)意見的頒布以及試點選取工作的推進，正是國家對補充性養(yǎng)老保險在我國養(yǎng)老保障體系中重要作用的肯定。 本論文根據(jù)當(dāng)前我國人口狀況和養(yǎng)老制度現(xiàn)狀，通過借鑒國外個稅遞延型養(yǎng)老保險制度，針對2008年天津濱海新補充型養(yǎng)老保險的出臺以及隨后的叫停，分析其原委，借此引出個稅遞延型養(yǎng)老保險的主要內(nèi)容和各主要模式，通過對比，找出最適合我國的個稅遞延型養(yǎng)老保險的模式，然后分析我國建立個稅遞延型養(yǎng)老保險制度所面臨的困難進而尋找解決辦法。
[Abstract]:With the aging of the population in our country, how to provide for the aged has become the focus of people's life, but at present, the pension system in our country is seriously inadequate, there are many problems in the pension system. However, most countries in the world have put forward the establishment of a multi-level old-age security system, including the first level of basic social pension insurance, the second level of enterprise annuity pension insurance. The third level of personal savings and old-age insurance 1.China is also trying to establish a three-level pension security system, However, according to the current sources of pension in China, we can see that the second and third levels are developing very slowly in our country. In the three-level old-age security system, enterprise annuity and personal savings endowment insurance belong to commercial old-age insurance. How to stimulate the development of commercial endowment insurance has become an important issue whether we can establish a stable pension security system. As an important means of national macro-control, the establishment of tax preference is very important. Reasonable tax preference will lead enterprises to establish enterprise annuity and encourage residents to purchase individual savings and old-age insurance. In view of the reform of pension system, many countries have implemented the personal tax deferred old-age insurance system. In the process of learning advanced experience from developed countries, China has also tried to establish a personal tax deferred old-age insurance system suitable for our country. The promulgation of relevant guidance and the promotion of pilot selection are just the country's affirmation of the important role of supplementary old-age insurance in China's old-age security system. According to the current situation of population and pension system in our country, this paper analyzes the original reasons of Tianjin Binhai new supplementary pension insurance in 2008, according to the introduction of Tianjin Binhai new supplementary old-age insurance and its subsequent suspension, by drawing lessons from foreign tax deferred old-age insurance system. This leads to the main contents and main models of the deferred personal tax old-age insurance, and through comparison, finds out the most suitable model of the deferred personal tax old-age insurance in our country. Then it analyzes the difficulties of establishing the deferred personal tax old-age insurance system in our country and finds out the solution.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F842.67

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