本文選題：商業(yè)養(yǎng)老保險 + 個稅遞延政策�。� 參考：《云南財經(jīng)大學(xué)》2017年碩士論文

【摘要】：在我國人口老齡化進(jìn)程不斷加快、養(yǎng)老保障體系尚不完善的背景下,應(yīng)鼓勵發(fā)展商業(yè)養(yǎng)老保險,發(fā)揮其第三支柱的補充作用。而如今我國稅收體制尚不成熟,尤其是對商業(yè)養(yǎng)老保險的這一塊,缺少相應(yīng)的優(yōu)惠政策,以致于商業(yè)養(yǎng)老保險購買的積極性不高,發(fā)展緩慢。從某種角度來看,有什么樣的稅法,就有什么樣的養(yǎng)老金,一定的稅收優(yōu)惠政策對商業(yè)養(yǎng)老保險的發(fā)展至關(guān)重要,更進(jìn)一步地,運用稅收政策調(diào)度各支柱養(yǎng)老保險間的平衡是相關(guān)制度模式制定的樞紐步驟,它的調(diào)節(jié)作用是難以替代的。運用稅收優(yōu)惠政策調(diào)整商業(yè)養(yǎng)老保險的發(fā)展,對于家庭福利和國家穩(wěn)定也具有深遠(yuǎn)意義。本文主要討論了商業(yè)養(yǎng)老保險稅收優(yōu)惠模式的選擇,并用模型模擬測算稅延型商業(yè)養(yǎng)老保險的稅式支出、個人收益以及替代率,最終為我國商業(yè)養(yǎng)老保險稅收政策的完善提出相關(guān)政策建議。共包含五個部分,主要結(jié)構(gòu)為:第一部分:前言、緒論。這一部分簡要說明了我國商業(yè)養(yǎng)老保險稅收政策探究的背景,研究意義及文獻(xiàn)綜述。整篇文章的思路、內(nèi)容、創(chuàng)新與不足之處。第二部分:從理論上說明稅收優(yōu)惠政策對商業(yè)養(yǎng)老保險的購買具有某種意義上的鼓勵作用,對商業(yè)養(yǎng)老保險依照其三個涉稅環(huán)節(jié)征稅或免稅,提出了六種征稅模式,詳細(xì)論述了稅收優(yōu)惠政策的作用機理,初步得出個稅遞延的稅收政策是最適合我國商業(yè)養(yǎng)老保險發(fā)展的征稅模式。第三部分:簡要闡述了養(yǎng)老保險“三支柱”的含義及各支柱稅收模式的現(xiàn)狀,指出了我國“第三支柱”商業(yè)養(yǎng)老保險稅制存在的問題。第四部分:在精算理論和稅式支出理論的基礎(chǔ)上,建立稅式支出模型和替代率模型,用數(shù)值模擬分析了實施延期納稅的商業(yè)養(yǎng)老保險對財政稅式支出和個人收入的影響,結(jié)果表明,較低的個稅遞延額即可使商業(yè)養(yǎng)老保險達(dá)到較高的替代率水平,且產(chǎn)生的稅式支出對整個政府財政的影響較小。第五部分:針對前文提出的我國商業(yè)養(yǎng)老保險稅收政策存在的問題,結(jié)合實證部分的結(jié)論,為我國發(fā)展商業(yè)養(yǎng)老保險提供相應(yīng)的稅收政策建議。主要包括,決策層應(yīng)加大對這一部分的重視,稅收優(yōu)惠的政策早日落地;制定政策時應(yīng)綜合考慮,將具體優(yōu)惠規(guī)則盡量細(xì)化;完善相關(guān)法律,從制度上保證個稅遞延政策的順利推行;個稅遞延型商業(yè)養(yǎng)老保險推行,合理選取先行地區(qū),逐步推廣到全國;規(guī)范整個行業(yè)的管制,商業(yè)養(yǎng)老保險公司自身的宣傳也應(yīng)重視,同時鼓勵保險行業(yè)創(chuàng)新發(fā)展等。本文主要運用定性與定量相結(jié)合的研究方法,在分析比較得出個稅遞延政策是最適于我國商業(yè)養(yǎng)老保險發(fā)展的同時,以精算理論為基礎(chǔ),實證分析出其稅式支出及替代率效應(yīng),具有一定的創(chuàng)新。而對于個稅遞延型商業(yè)養(yǎng)老保險推行后,具體購買人群將會占總?cè)后w的比例為多少未作深入分析,乃是本文的不足之處,有待研究水平進(jìn)一步提高后不斷改進(jìn)。
[Abstract]:In the context of the accelerating population aging process in China and the imperfect endowment insurance system, we should encourage the development of commercial pension insurance and play the complementary role of its third pillar. However, the tax system of our country is not yet mature, especially in this part of the commercial pension insurance, which lacks the corresponding preferential policies, so that the commercial pension insurance is purchased. From a certain point of view, there is what kind of tax law, what kind of pension, a certain tax preferential policy is very important to the development of commercial pension insurance. Further, the use of tax policy to balance the balance between the supporting pension insurance is a key step for the establishment of relevant system model. Adjustment is difficult to replace. The use of preferential tax policy to adjust the development of commercial pension insurance is also of far-reaching significance for family welfare and national stability. This paper mainly discusses the choice of tax preferential mode for commercial pension insurance, and uses model simulation to calculate the tax expenditure, personal income and replacement of tax extended commercial pension insurance. This part includes five parts. The main structure is: the first part: preface, introduction. This part briefly explains the background, significance and literature review of the tax policy of China's commercial pension insurance. The second part: it explains in theory the incentive effect of preferential tax policy on the purchase of commercial pension insurance in a certain sense. It puts forward six kinds of Taxation modes for the commercial pension insurance according to the tax or tax exemption of the three tax related links. The mechanism of the tax preferential policy is discussed in detail, and the tax deferred tax is preliminarily obtained. The collection policy is the most suitable tax mode for the development of China's commercial pension insurance. The third part: briefly expounds the meaning of the three pillar of the pension insurance and the status of each pillar tax mode, and points out the existing problems of the "third pillar" commercial endowment insurance system in China. The fourth part is based on the actuarial theory and the tax expenditure theory. The model of tax expenditure and the model of substitution rate are set up, and the effects of the commercial pension insurance on the fiscal tax expenditure and personal income are analyzed by numerical simulation. The results show that the lower tax deferred amount can make the commercial pension insurance reach a higher level of substitution rate and the effect of tax expenditure on the whole government finance. The fifth part is small. In view of the problems existing in the tax policy of China's commercial pension insurance proposed in the previous article, combined with the conclusion of the empirical part, it will provide the corresponding tax policy suggestions for the development of the commercial pension insurance in China. The main points are that the decision level should pay more attention to this part, the policy of tax preferential treatment will fall to the ground at an early date and the policy should be made when making policy. In a comprehensive way, the specific rules will be refined as far as possible; to improve the relevant laws and to ensure the smooth implementation of the individual tax deferred policy; to carry out the tax deferred commercial pension insurance and to rationally select the first area, and to gradually extend it to the whole country; to standardize the control of the whole industry, and to encourage the publicity of the commercial pension insurance company itself, and encourage the promotion of the commercial pension insurance company itself. This article mainly uses the research method combining the qualitative and quantitative analysis. In the analysis and comparison, it is concluded that the tax deferred policy is the most suitable for the development of China's commercial pension insurance. Based on the actuarial theory, it analyzes the tax expenditure and the substitution rate, and has some innovation. After the implementation of the commercial pension insurance, the proportion of the specific buyers will not be analyzed in depth. It is the deficiency of this article, which needs further improvement after the further improvement of the research level.

【學(xué)位授予單位】：云南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F842.67

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