本文選題：稅延型養(yǎng)老保險 + 養(yǎng)老保險體系三大支柱�。� 參考：《天津財經(jīng)大學》2013年碩士論文

【摘要】：稅延型養(yǎng)老保險在中國的試點政策已經(jīng)醞釀討論多年。由于人口老齡化問題開始凸顯、中國的養(yǎng)老保險體系發(fā)展不健全、政府的財政負擔增加等原因,很多專家提出在中國實行稅延型養(yǎng)老保險政策,其開展有利于推動我國養(yǎng)老保障體系的多層次發(fā)展,促進經(jīng)濟的發(fā)展、社會的和諧。多個城市稅延型養(yǎng)老保險試點工作的開展過程可謂一波三折,試點工作要想真正展開還要解決很多目前存在的問題。事實上稅延型養(yǎng)老保險在國際上已經(jīng)實踐多年,美國和德國都先后推出了比較有代表性的稅延型養(yǎng)老保險政策。文章系統(tǒng)全面的介紹中國稅延型養(yǎng)老保險的相關內(nèi)容。從稅延型養(yǎng)老保險的基本理論入手,闡述稅延型養(yǎng)老保險的概念、特征以及其在養(yǎng)老保險體系中的定位、稅延型養(yǎng)老保險與其他養(yǎng)老保險的區(qū)別與聯(lián)系。其次通過分析中國的養(yǎng)老保險發(fā)展歷史、現(xiàn)狀以及目前面臨的巨大壓力,對稅延型養(yǎng)老保險在中國實行的必要性和可行性進行研究,并結合問卷調(diào)查從三個方面進行可行性分析。結合中國各試點城市的政策、現(xiàn)狀等實際情況分析出中國稅延型養(yǎng)老保險政策所存在的問題。以美國401K計劃和德國的里斯特改革為代表性改革和政策,對國外稅延型養(yǎng)老保險發(fā)展情況及制定的政策進行分析,分析出國外稅延型養(yǎng)老保險政策的優(yōu)點從而找出我國相關政策制定上的不足并總結借鑒經(jīng)驗,有助于對稅延型養(yǎng)老保險制度改革思路和趨勢的全面把握。最后結合以上研究對中國稅延型養(yǎng)老保險政策提出一些相應建議。
[Abstract]:Tax-extension pension insurance in China's pilot policy has been brewing discussions for many years. Because the aging problem of the population is beginning to protrude, the development of China's pension insurance system is not perfect, and the financial burden of the government is increasing, many experts have proposed to implement a tax extension pension insurance policy in China. Its development is conducive to promoting the multi-level development of China's old-age security system, promoting economic development and social harmony. Many cities tax extended pension insurance pilot work can be described as a series of twists and turns, if the pilot work really want to solve a lot of existing problems. In fact, tax extended old-age insurance has been practiced in the world for many years, the United States and Germany have introduced a more representative tax extension pension insurance policy. This paper systematically introduces the related contents of China's tax-extended old-age insurance. Starting with the basic theory of tax extended old-age insurance, this paper expounds the concept and characteristics of tax extended pension insurance, its orientation in the system of endowment insurance, the difference and relation between tax extended pension insurance and other old-age insurance. Secondly, by analyzing the development history, current situation and great pressure of China's old-age insurance, the necessity and feasibility of implementing tax extended old-age insurance in China are studied. And combined with questionnaire survey from three aspects of feasibility analysis. This paper analyzes the problems existing in China's tax extended old-age insurance policy in combination with the policies and current situation of the pilot cities in China. Taking the 401K plan of the United States and the Riester reform of Germany as the representative reforms and policies, this paper analyzes the development and policy of the overseas tax extended old-age insurance. By analyzing the advantages of the overseas tax extended old-age insurance policy and finding out the shortcomings in the formulation of the relevant policies in our country and summarizing the experience, it is helpful to comprehensively grasp the ideas and trends of the reform of the tax extended old-age insurance system. Finally, combined with the above study, some suggestions are put forward for China's tax-extended old-age insurance policy.
【學位授予單位】：天津財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F842.67

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