我國個人儲蓄型養(yǎng)老保險稅收優(yōu)惠政策探討
本文關鍵詞：我國個人儲蓄型養(yǎng)老保險稅收優(yōu)惠政策探討，，由筆耕文化傳播整理發(fā)布。
我國個人儲蓄型養(yǎng)老保險稅收優(yōu)惠政策探討
我國個人儲蓄型養(yǎng)老保險稅收優(yōu)惠政策探討
隨著經濟社會的快速發(fā)展和人類文明的進步,養(yǎng)老不足越來越成為人類社會生活中的焦點不足。養(yǎng)老保險作為各國針對養(yǎng)老不足普遍建立的社會保障制度,從建立至今就一直受到大多數(shù)國家或地區(qū)的高度重視。建立三支柱‘的養(yǎng)老保險體系已經成為世界大多數(shù)國家解決本國公民養(yǎng)老金不足的策略。三支柱的養(yǎng)老保險體系是指：第一支柱的社會基本養(yǎng)老保險,第二支柱的由企業(yè)建立的補充養(yǎng)老保險(企業(yè)年金),及第三支柱的個人儲蓄養(yǎng)老保險。我國的養(yǎng)老保險制度經過十幾年不斷的完善,也已經基本建立了統(tǒng)帳結合、多層次保障方式的基本框架。當前在世界人口老齡化的挑戰(zhàn)下,各國的公共養(yǎng)老保險制度都面臨支付危機。為了緩解人口老齡化帶來的政府支出壓力,各國紛紛采取對策對現(xiàn)有的養(yǎng)老保險制度進行全方位革新,主要是從減輕部分政府養(yǎng)老責任,擴大個人、企業(yè)等市場主體承擔養(yǎng)老保險責任入手進行革新。同樣,隨著我國老齡人口的增加,以政府為主導的基本養(yǎng)老保險的壓力不斷加大,無法滿足老年職工退休后生活品質的保障,因此需要企業(yè)年金和個人養(yǎng)老保險發(fā)揮補充作用,形成三支柱的養(yǎng)老金架構,滿足職工退休后經濟上的要求。我國在1991年就提出要建立基本養(yǎng)老保險、補充養(yǎng)老保險和個人儲蓄性養(yǎng)老保險相結合的多層次養(yǎng)老保險體系。為第二、三支柱的發(fā)展提供政策支持,這也成為學術界普遍認同的理念。稅收政策作為國民經濟調控的重要手段和國家產業(yè)政策的重要內容,對養(yǎng)老金體系發(fā)展具有深遠的影響。加快出臺有關稅收優(yōu)惠政策,必將引導和鼓勵企業(yè)和居民通過購買年金保險的方式獲得風險保障,從而推動商業(yè)養(yǎng)老保險的發(fā)展。在2008年12月13日國務院辦公廳發(fā)布《國務院關于當前金融推動經濟發(fā)展的若干意見》指出：發(fā)展個人、團體養(yǎng)老等保險業(yè)務,鼓勵和支持有條件企業(yè)通過商業(yè)保險建立多層次養(yǎng)老保障計劃,研究對養(yǎng)老保險投保人給予延遲納稅等稅收優(yōu)惠�！敖鹑�30條”中首次從國家層面明確“研究對養(yǎng)老保險投保人給予延遲納稅等稅收優(yōu)惠”,標志著稅收優(yōu)惠的步伐正式邁出,對保險行業(yè)的發(fā)展具有重要意 義。在稅收遞延的機制下,投保人將有望在稅前列支保費,在領取保險金時再繳納稅款。由于在購買保險和領取保險金的時候,投保人處于不同的生命階段,其邊際稅率有非常大的區(qū)別,養(yǎng)老保險稅收遞延對于投保人有非常大的稅收優(yōu)惠。這項政策一旦實行,將大大降低個人養(yǎng)老支出,間接鼓勵消費,推動保費收入的快速增長。本文通過類比國外發(fā)達國家為推動個人儲蓄養(yǎng)老保險發(fā)展而普遍制定的稅優(yōu)政策,著重闡述在我國現(xiàn)行的養(yǎng)老保險制度下,基本養(yǎng)老保險還沒有普及,而作為第二支柱的企業(yè)年金目前整體水平還很低、發(fā)展緩慢的形勢下,亟需用稅收優(yōu)惠政策支持作為第三支柱的個人儲蓄養(yǎng)老保險快速發(fā)展,并提出了具體的稅收政策倡議。遵循以上思路,本文共分為五部分：第一部分是本文的導論部分,闡明了本文的選題背景和研究意 義,回顧了國內學者對個人儲蓄養(yǎng)老保險的稅收優(yōu)惠政策的的研究成果和國外的個人儲蓄養(yǎng)老保險稅收政策的概況,為后面章節(jié)的論述提供了理論鋪墊。學者們淺析淺析了我國個人儲蓄養(yǎng)老保險發(fā)展的必要性與迫切性,認為個人購買養(yǎng)老保險對緩解我國日益嚴峻的養(yǎng)老不足起到重要的作用；針對目前我國個人購買養(yǎng)老保險發(fā)展緩慢,規(guī)模不大的近況,提出了應該制定相應的稅收政策鼓勵個人購買養(yǎng)老保險。從國內外的研究近況來看,大多只是簡單介紹國外養(yǎng)老保險制度的多,結合我國實際情況進行系統(tǒng)淺析淺析比較的少；針對繳費和領取階段探討,沒有涉及到對積累階段或是一帶而過；大部分學者只是得出了我國可行的稅優(yōu)模式,沒有進一步探討具體的、制定政策時候注意的不足,比如說稅基、稅率如何確定等。這就凸顯了本文研究的必要性。第二部分淺析淺析了個人儲蓄養(yǎng)老保險的發(fā)展及其稅收政策,在淺析淺析我國個人儲蓄養(yǎng)老保險發(fā)展近況的基礎上,結合世界各國養(yǎng)老保險制度革新的主流趨勢,得出了我國也亟需發(fā)展個人儲蓄養(yǎng)老保險的結論。并且通過對養(yǎng)老保險稅賦制度的理論基礎淺析淺析,得出了為使激勵效應最大,在我國經濟允許的國情下,我國應該采取EET的稅優(yōu)模式。第三部分主要比較了國外個人儲蓄養(yǎng)老保險的稅收政策并得出了如下啟迪：首先要明確個人儲蓄養(yǎng)老保險的發(fā)展定位,其次要用完善的法規(guī)制度來引導和調節(jié),并且在稅優(yōu)制度設計過程中要兼顧公平和效率第四部分主要淺析淺析了我國實行個稅遞延養(yǎng)老保險的天津和上海試點的情況,并且得出了如下啟迪：稅優(yōu)政策出臺一定要取得稅務部門的支持,政策設計體現(xiàn)公平和易行,并且還應涉及對個人養(yǎng)老保險投資收益的優(yōu)惠規(guī)定。第五部分提出了我國個人儲蓄養(yǎng)老保險的稅收政策倡議。具體淺析淺析了我國制定個人儲蓄養(yǎng)老保險稅收政策應遵循的原則,提出了我國在具體設計稅優(yōu)政策時應注意的不足,包括應可行的稅優(yōu)模式、稅基及其稅率,最后強調了在政策實施過程中應加強稅收監(jiān)管�？v覽全文,文章的主要貢獻和特色在于：第一,個人儲蓄養(yǎng)老保險是保險學界研究的熱點不足。尤其是當前我國政府高度重視對個人儲蓄養(yǎng)老保險稅優(yōu)政策的盡快出臺,本文更是在學者們研究的基礎上深入探討了政策設計時要具體考慮的稅基和稅率等不足。第二,本文不僅類比了國外發(fā)達國家的相對成熟的個人儲蓄養(yǎng)老保險的稅收優(yōu)惠政策,并且適時引入了我國當前的天津和上海的試點情況進行淺析淺析,時效性和針對性更強。當然,本文還有不少不足之處和有待進一步研究的不足。由于實證淺析淺析的限制,以及數(shù)據(jù)資料收集過程中遇到了困難,并且我國尚處于探索個人儲蓄養(yǎng)老保險稅收政策的階段,因此缺少對個人儲蓄型養(yǎng)老保險市場的實證研究,這不得不說是本文寫作過程中筆者最大的遺憾。論文的遺憾與不足,希望我能在今后的學習工作中,能夠進一步學習與研究,有所突破。
【Abstract】 With the rapid economic development and the big progress of human civilization, pension problems have increasingly become the focal point. As a common old-age social security system that countries have built, pension insurance has been highly valued since its establishment. The pension insurance system of three pillars has become the way that most countries set to address the pension problem.The three-pillar pension insurance system the means that, the first pillar of the social basic pension insurance, the second pillar means the supplementary pension insurance (annuity) built by the enterprises, and the third pillar of old-age insurance personal savings. China’s pension system has also been basically established after years of continuous improvement.At present the world faces the challenge of an aging population, and the countries’public pension systems encounter the payments crisis. In order to alleviate the pressure brought about by the aging of the population of the government, countries have to make reform of pension insurance system against the current system, which mainly focus on reducing the responsibility of the government pension and expanding responsibilities of individuals, businesses and other market actors.Similarly, as China’s aging population increases, government-led basic endowment insurance encounters increasing pressure and is unable to meet the needs of post-retirement life of older workers. Annuity and personal pension insurance should play a complementary role to form the three-pillar pension structure to meet financial requirements of the workers after retirement. In 1991, China has proposed to establish a basic old-age insurance, supplementary pension insurance and personal savings, a combination of old-age insurance and pension insurance system, the multi-storey. It has become a generally accepted concept of the academic community that the second and third pillar needs the policy support.Tax policy, as an important means of regulating the national economy and the national industrial policy, it plays important roles in far-reaching development of the pension system. Speeding up the introduction of the tax incentives will guide and encourage businesses and residents purchasing the annuity insurance, a way to obtain risk protection, thereby contributing to the development of commercial pension insurance.In December 13,2008 the State Council issued " the observations of current financial and promoting economic development " pointed out that, we should develop individual, group pension and support qualified enterprises to establish a multi-level old-age commercial insurance protection scheme, and study on other tax preferences given to old-age insurance policyholders such as deferred tax."Financial 30" for the first time sets a clear research on the tax preferences such as deferred tax given to pension insurance policyholders from the national level, which marks the official made the pace of tax incentives. It makes great significance to the development of the insurance industry. With the tax deferred mechanism, the insured will be expected to be charged with pre-tax premiums and should pay tax when collecting benefits. As the insured will be at different stages of life when purchasing and receiving the benefits, the marginal tax rate is highly different, so the tax deferred pension have very large tax breaks. This policy, once implemented, will greatly reduce the personal pension spending and indirectly encourage consumption, and at last will promote the rapid growth of premium. This article first analogizes the tax priorities established by the policy foreign countries for promoting the development of individual savings-based pension insurance, and then analyzes that in China’s current old-age insurance system, the basic old-age insurance is not yet universal, but the second pillar, the enterprise annuity is still in very slow development, we should use tax incentives to support the individual savings-based pension to make rapid development, at last this article proposes specific tax policy recommendations.The first part is the introduction part of this article, which sets out the background and research significance, recalls the domestic academics on the tax incentives of individual savings-based pension insurance and abroad overviews of old-age insurance tax policy, in order to provide the theoretical groundwork of the discussion of later chapters. Scholars have analyzed the necessity and urgency of the development of China’s individual savings-based pension insurance, and agree that individual purchase of old-age insurance will play an important role in alleviating the increasingly serious social issue in China; put forward the appropriate tax policy should be developed to encourage individuals to purchase old-age insurance towards the present slow development of old-age insurance. Most of the current research at home and abroad just make brief overview of foreign pension insurance system, and seldom make a systematic analysis combined with the actual situation of China; most of the research just discuss the stages of paying and receiving benefits and did not relate to the accumulation phase; most scholars arrived at the model of a viable and no further discussion, such as the tax base and how to determine the tax rate. This highlights the need for this study.The second part analyzes the development of individual savings-based pension insurance and the tax policy, on the basis of analyzing the development of China’s individual savings-based pension insurance, combined with the mainstream trend of reform of old-age insurance system around the world, concluded that our country is in urgent need to develop individual savings-based pension insurance. And through the theoretical analysis of tax system, concluded that for making the largest incentive effects, if China’s economic conditions permits, the country should take priority mode of EET model.The third part comprises the foreign tax policy of individual savings-based pension insurance and have reached the following revelation, first, make a clear orientation of the development of individual savings-based pension insurance, followed by using a sound regulatory system to guide and regulate, and tax design of the system should balance the fairness and efficiency.The fourth part mainly analyzes the situation of the tax deferred pension insurance in Tientsin and Shanghai and obtained the following revelation, tax policy priority must obtain support of the tax department, the policy should be designed easily and fairly, the should also deal with the investment benefits.The fifth section presents our personal the tax policy recommendations of individual savings-based pension insurance. A detailed analysis of the principle of tax policy was given, and puts forward the specific situations that should pay attention to when designing our tax policy, which includes taxes excellent model to be feasible, the tax base and tax rates, concluded that the implementation process should strengthen the tax administration.The article’s main contribution and features are:First, the topics of novelty. Research on individual savings-based pension is a hot issue. In particular, the current Chinese Government attaches great importance to setting tax policy as soon as possible, this article is the study based on the scholars and deeply discusses the specific issues such as the tax base and tax rates.Second, the unique approach. This analogy is not only comprises the tax incentives of foreign countries, and introduces the situation of Tianjin and Shanghai of China’s current pilot, so the article is targeted.Of course, there are also many shortcomings in this article that should be further studied. As the empirical analysis of the constraints, and difficulties encountered in the process of data collection, and tax policy of individual savings-based pension in China is still in the exploration stage, so this article lacks the empirical research, it has to be said that this is the thing I mostly regret. I hope that I can make breakthroughs during further study and research.
【關鍵詞】 養(yǎng)老保險； 個人儲蓄養(yǎng)老保險； 稅延型養(yǎng)老保險； 稅收優(yōu)惠政策；【Key words】 old-age insurance； individual savings-based pension insurance； tax deferred pension insurance； tax incentives；
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本文關鍵詞：我國個人儲蓄型養(yǎng)老保險稅收優(yōu)惠政策探討，由筆耕文化傳播整理發(fā)布。
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