本文選題：商業(yè)養(yǎng)老保險(xiǎn)　切入點(diǎn)：基本養(yǎng)老保險(xiǎn)　出處：《廣東財(cái)經(jīng)大學(xué)》2015年碩士論文

【摘要】：經(jīng)濟(jì)的飛速發(fā)展推動(dòng)社會(huì)不斷進(jìn)步,導(dǎo)致老年人的數(shù)量不斷增加,人口老齡化越來(lái)越嚴(yán)重,目前已經(jīng)受到了社會(huì)的重點(diǎn)關(guān)注,現(xiàn)階段,全世界上的發(fā)達(dá)國(guó)家都成了老齡化國(guó)家。20世紀(jì)末,中國(guó)開始出現(xiàn)了人口老齡化的現(xiàn)象,而且和那些發(fā)達(dá)的國(guó)家進(jìn)行比較發(fā)現(xiàn),中國(guó)的人口老齡化是未富先老,最近幾年人口老齡化的現(xiàn)象越來(lái)越嚴(yán)重,已經(jīng)嚴(yán)重影響了我國(guó)的發(fā)展,不管是國(guó)家、政府亦或是個(gè)人對(duì)于養(yǎng)老保障的問題也越來(lái)越關(guān)注。但是另外一方面,中國(guó)截止到目前還沒有建立一個(gè)完善的養(yǎng)老保險(xiǎn)體系,在應(yīng)對(duì)養(yǎng)老問題的時(shí)候明顯表現(xiàn)出能力的不足,而且我國(guó)傳統(tǒng)的家庭養(yǎng)老模式開始滿足不了社會(huì)的養(yǎng)老需要了,因此,中國(guó)政府制定的養(yǎng)老保險(xiǎn)基金這種養(yǎng)老模式給予了老年人一個(gè)基本的生活保障。社會(huì)不斷進(jìn)步,經(jīng)濟(jì)不斷發(fā)展,人們的生活水平也不斷提高,人們對(duì)于生活水平和物質(zhì)文化的要求也會(huì)進(jìn)一步的提高,這意味著商業(yè)養(yǎng)老保險(xiǎn)在人們心目中的地位也在持續(xù)上升。這種情況下,中國(guó)支持商業(yè)養(yǎng)老保險(xiǎn)的發(fā)展,不論是對(duì)于消費(fèi)者來(lái)說,還是對(duì)于政府和保險(xiǎn)公司來(lái)說,都有著很大很明顯的好處。對(duì)消費(fèi)者來(lái)說,等他們退休以后,商業(yè)養(yǎng)老保險(xiǎn)能夠在很大程度上保障他們的基本生活;而保險(xiǎn)公司認(rèn)為,商業(yè)養(yǎng)老保險(xiǎn)可以保值甚至是增值他們的資金;政府對(duì)于商業(yè)保險(xiǎn)也是極為支持的,認(rèn)為商業(yè)保險(xiǎn)可以為政府分擔(dān)一部分的養(yǎng)老壓力。因此,建立多層次的社會(huì)保障體系,解決目前我國(guó)社會(huì)成員的相關(guān)養(yǎng)老問題是當(dāng)前市場(chǎng)經(jīng)濟(jì)進(jìn)一步深化發(fā)展的前提。本文從稅收方面研究了中國(guó)商業(yè)養(yǎng)老保險(xiǎn)的發(fā)展,對(duì)于推動(dòng)中國(guó)商業(yè)養(yǎng)老保險(xiǎn)的發(fā)展有很大的研究?jī)r(jià)值。任何一項(xiàng)事物的發(fā)展的變化都是由很多個(gè)因素造成的,并不僅僅單一的受某一個(gè)因素影響。同樣的道理,影響我國(guó)商業(yè)養(yǎng)老保險(xiǎn)發(fā)展的因素也有很多,例如政府的稅收政策、保險(xiǎn)公司的發(fā)展程度、人們生活收入水平以及國(guó)家經(jīng)濟(jì)發(fā)展?fàn)顩r等等。通過分析發(fā)現(xiàn),稅收對(duì)于中國(guó)商業(yè)養(yǎng)老保險(xiǎn)的影響是非常大的,本文主要就是從稅收這個(gè)因素來(lái)分析我國(guó)商業(yè)養(yǎng)老保險(xiǎn)。因?yàn)榻刂沟浆F(xiàn)在我國(guó)研究商業(yè)養(yǎng)老保險(xiǎn)稅收的文獻(xiàn)特別少,更多的是國(guó)外稅收優(yōu)惠政策的相關(guān)研究,所以本文在借鑒國(guó)外的發(fā)展經(jīng)驗(yàn)與相關(guān)研究成果的基礎(chǔ)之上,結(jié)合我國(guó)商業(yè)養(yǎng)老保險(xiǎn)的環(huán)境情況,分析并研究了商業(yè)養(yǎng)老保險(xiǎn)的問題,并從稅收這個(gè)因素給出了促進(jìn)商業(yè)養(yǎng)老保險(xiǎn)發(fā)展的政策和建議,具有一定的參考意義。
[Abstract]:The rapid development of the economy has promoted social progress, led to an increase in the number of the elderly, and the aging of the population is becoming more and more serious. At present, the society has paid great attention to it. At the present stage, Developed countries all over the world have become aging countries. At the end of the 20th century, China began to have an aging population. In comparison with those developed countries, it was found that China's aging population is old before it is rich. The aging of the population has become more and more serious in recent years, which has seriously affected the development of our country. Whether it is the country, the government or individuals, they are also paying more and more attention to the issue of old-age security. But on the other hand, Up to now, China has not established a perfect old-age insurance system, which obviously shows a lack of ability in dealing with the problem of old-age support. Moreover, the traditional family pension model in our country is beginning to fail to meet the needs of the society for the aged. Therefore, The old-age insurance fund formulated by the Chinese government has given the elderly a basic livelihood guarantee. The society is progressing, the economy is developing, and people's living standards are constantly improving. People's demands on living standards and material culture will also be further raised, which means that the status of commercial old-age insurance in people's minds continues to rise. In this case, China supports the development of commercial old-age insurance. For consumers, as well as for governments and insurance companies, there are obvious benefits. For consumers, when they retire, commercial old-age insurance can ensure their basic life to a large extent; The insurance companies believe that commercial old-age insurance can maintain or even increase their capital; the government is also very supportive of commercial insurance, believing that commercial insurance can share part of the endowment pressure for the government. Therefore, The establishment of a multi-level social security system and the solution of the related pension problems among the members of our society are the prerequisites for the further development of the current market economy. This paper studies the development of China's commercial old-age insurance from the perspective of taxation. It is of great research value to promote the development of China's commercial endowment insurance. The development and change of any one thing is caused by many factors, not only by a single factor. The same reason. There are also many factors that affect the development of commercial old-age insurance in China, such as the tax policy of the government, the degree of development of insurance companies, the level of people's living income and the state of national economic development. The impact of taxation on China's commercial old-age insurance is very great. This paper mainly analyzes China's commercial old-age insurance from the perspective of tax revenue. As of now, there is very little literature on the tax of commercial old-age insurance in China. More is the foreign tax preferential policy related research, so this article on the basis of foreign development experience and related research results, combined with the environmental situation of our country's commercial endowment insurance, analyzed and studied the commercial endowment insurance problems. The policy and suggestion of promoting the development of commercial endowment insurance are given from the tax factor, which has certain reference significance.
【學(xué)位授予單位】：廣東財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F842.6

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本文編號(hào)：1690136