【摘要】：個(gè)稅遞延型養(yǎng)老保險(xiǎn)政策，是指以個(gè)人收入購(gòu)買商業(yè)養(yǎng)老保險(xiǎn)，在一定程度內(nèi)其應(yīng)繳的個(gè)人所得稅可延期至將來(lái)領(lǐng)取商業(yè)養(yǎng)老保險(xiǎn)時(shí)再交稅的政策，一般簡(jiǎn)稱為“個(gè)稅遞延型養(yǎng)老保險(xiǎn)”。對(duì)于投保人而言，個(gè)稅遞延繳納的方式相當(dāng)于獲得稅收的時(shí)間價(jià)值，增強(qiáng)了即期購(gòu)買商業(yè)養(yǎng)老保險(xiǎn)產(chǎn)品的能力，分散了部分養(yǎng)老風(fēng)險(xiǎn)，同時(shí)也提高了商業(yè)養(yǎng)老保險(xiǎn)的市場(chǎng)需求，促進(jìn)了養(yǎng)老保障體系第三支柱的發(fā)展。 但是，由于公平性問(wèn)題、財(cái)稅制度的約束、可行制度設(shè)計(jì)難度較大等方面的原因，我國(guó)個(gè)稅遞延型養(yǎng)老保險(xiǎn)政策遲遲沒(méi)有出臺(tái)。在這種背景下，本文將“我國(guó)個(gè)稅遞延型養(yǎng)老保險(xiǎn)可行性”作文選題進(jìn)行研究，緊扣熱點(diǎn)話題，具有一定的理論研究意義。 本文主要討論了我國(guó)推行個(gè)稅遞延型養(yǎng)老保險(xiǎn)的現(xiàn)實(shí)必要性和重要意義，對(duì)比分析了發(fā)達(dá)國(guó)家和地區(qū)個(gè)稅遞延型養(yǎng)老保險(xiǎn)的發(fā)展沿革，總結(jié)出我國(guó)發(fā)展個(gè)稅遞延型養(yǎng)老保險(xiǎn)可借鑒的實(shí)踐經(jīng)驗(yàn)；在分析我國(guó)個(gè)稅遞延型養(yǎng)老保險(xiǎn)發(fā)展障礙的基礎(chǔ)上，從政策環(huán)境、財(cái)稅制度、對(duì)財(cái)政收入的影響、我國(guó)壽險(xiǎn)行業(yè)競(jìng)爭(zhēng)力和政府監(jiān)管水平以及市場(chǎng)需求潛力五個(gè)方面分析了我國(guó)推行個(gè)稅遞延型養(yǎng)老保險(xiǎn)的可行性，最后得出我國(guó)可以推行個(gè)稅遞延型養(yǎng)老保險(xiǎn)的結(jié)論，并提出相關(guān)建議。
[Abstract]:The policy of tax deferred old-age insurance refers to the policy of purchasing commercial old-age insurance with personal income and, to a certain extent, the personal income tax payable by it can be extended to the time of receiving commercial old-age insurance in the future. Generally speaking, it is referred to as "tax deferred old-age insurance". As far as policy holders are concerned, the deferred payment of individual tax is equivalent to the time value of obtaining tax, which enhances the ability to buy commercial old-age insurance products on time, distributes some old-age risks, and at the same time increases the market demand of commercial old-age insurance. It promotes the development of the third pillar of the old-age security system. However, due to the fairness, the constraints of the fiscal and tax system, the difficulty of feasible system design and other reasons, the policy of tax deferred old-age insurance in our country has not been issued for a long time. In this context, this paper studies the topic of the composition of "Feasibility of tax deferred Endowment Insurance in China", which has certain theoretical significance. This paper mainly discusses the practical necessity and significance of carrying out tax deferred old-age insurance in China, and compares and analyzes the development evolution of tax deferred old-age insurance in developed countries and regions. This paper summarizes the practical experience that can be used for reference in the development of tax deferred old-age insurance in China. On the basis of analyzing the obstacles to the development of tax deferred old-age insurance in China, from the policy environment, fiscal and tax system, the impact on fiscal revenue, This paper analyzes the feasibility of carrying out tax deferred old-age insurance in China from five aspects: the competitiveness of China's life insurance industry, the level of government supervision and the potential of market demand, and finally draws the conclusion that China can carry out a tax deferred old-age insurance. And put forward relevant suggestions.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F842.67

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