促进我国储蓄性养老保险发展的税收政策研究

发布时间：2018-03-08 20:19

本文选题：储蓄性养老保险　切入点：EET模式　出处：《山西财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国人口老龄化程度加深,政府面临巨大的养老挑战,基本养老保险替代率低,企业年金发展到达瓶颈期,人们对储蓄性养老保险的需求呈增加趋势,储蓄性养老保险虽然发展缓慢,但潜力巨大,仍然是养老保险体系的重要组成。储蓄性养老保险能为居民退休后提供充足的经济生活来源,保障年老时的生活质量。由于发展态势不佳,亟需对储蓄性养老保险采取税收政策,以提高居民需求量,强力助推储蓄性养老保险的发展。当前,对储蓄性养老保险实行税收优惠政策倾斜已是必然选择。在我国,储蓄性养老保险发展态势缓慢,促进其发展的税收政策难以落实,通过对税收政策现状及试点情况的分析发现存在许多问题。我国现行TEE模式的税收政策不利于储蓄性养老保险发展,且税收优惠力度较小,对居民投保没有吸引力。我国有关税收的法律法规中,缺乏对储蓄性养老保险的明确规定,税收优惠具体细节难以落实。由于税制不同征收过程难以推进,税务部门征收能力不匹配。通过构建保险精算模型,实证分析EET模式,探索养老保险替代率和缴费率之间的关系,分析总结出实行EET模式能够显著提高养老保险替代率,且我国实际替代率与国际标准距离甚远,税收优惠有很大的发挥空间,可以明显提升储蓄性养老保险需求率,但同时也要考虑将优惠幅度限制在政府承受能力之内。通过分析世界养老保险发展主流趋势,国外发达国家绝大部分都对储蓄性养老保险实行EET税收政策,各国政策细节虽有所不同,但都适宜本国发展。通过税收递延,纳税人仅需在领取保险金阶段缴纳税款,可以有效减轻税收负担,获得更加全面的养老保障,缓解养老担忧,同时只有不断完善税收政策细节,才能保证税收递延型养老保险尽快落地实施,减轻政府养老压力。就目前情况而言,为促进我国储蓄性养老保险的发展所采取的税收政策,应结合我国具体国情,制定因地适宜的税收政策。对我国储蓄性养老保险采取EET税收递延模式,多方面合理设定税收优惠力度,细化税收实施办法,完善个人账户,提高税务部门的征收能力,加强税收监管制度。同时在建立健全相关的法律法规的基础上,加大宣传力度,扭转居民的养老观念,提高自主纳税意识,以推进税收政策的落地实行。
[Abstract]:With the deepening of the aging of the population in China, the government is faced with huge pension challenges, the replacement rate of basic old-age insurance is low, the development of enterprise pension has reached the bottleneck period, and the demand for savings pension insurance is increasing. Although the development of savings endowment insurance is slow, but the potential is huge, it is still an important component of the pension insurance system. Savings endowment insurance can provide a sufficient source of economic life for residents after retirement. To ensure the quality of life in old age. Due to the poor development situation, it is urgent to adopt tax policies on saving old-age insurance in order to increase the demand of residents and give a strong boost to the development of savings old-age insurance. It is an inevitable choice to implement preferential tax policies for saving old-age insurance. In China, the development of savings old-age insurance is slow, and the tax policy to promote its development is difficult to implement. It is found that there are many problems in the analysis of the current situation of tax policy and pilot project. The current tax policy of TEE is not conducive to the development of savings endowment insurance, and the intensity of tax preference is relatively small. It is not attractive to insure residents. In our country's laws and regulations on taxation, there is a lack of clear provisions on saving old-age insurance, and it is difficult to implement the specific details of tax preferences. Because the process of different taxation systems is difficult to promote, By constructing an actuarial model of insurance, this paper empirically analyzes the EET model, explores the relationship between the replacement rate of old-age insurance and the contribution rate, and concludes that the implementation of the EET model can significantly improve the replacement rate of pension insurance. Moreover, the actual substitution rate of our country is far from the international standard, and the tax preference has great space to play, which can obviously increase the demand rate of savings endowment insurance. But at the same time, we should also consider limiting the preferential margin to the government's affordability. By analyzing the mainstream trend of the development of the world's old-age insurance, the vast majority of developed countries in foreign countries have implemented EET tax policies on savings pension insurance. Although the details of policies vary from country to country, they are suitable for domestic development.Through tax deferral, taxpayers will only have to pay taxes at the stage of receiving insurance contributions, which can effectively lighten the tax burden, obtain more comprehensive old-age security, and alleviate pension worries. At the same time, only by constantly perfecting the details of tax policy can we ensure that tax deferred old-age insurance can be implemented as soon as possible and alleviate the pressure on the government to provide for the aged. As far as the present situation is concerned, the tax policy adopted to promote the development of savings endowment insurance in China, According to the specific conditions of our country, we should formulate appropriate tax policies for local reasons, adopt EET tax deferred mode for saving endowment insurance in our country, reasonably set up tax preferential intensity in many aspects, refine the implementation methods of tax revenue, and perfect personal accounts. At the same time, on the basis of establishing and perfecting relevant laws and regulations, we should step up publicity, reverse the concept of providing for the aged, and raise the awareness of independent taxation. In order to promote the implementation of tax policy.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67;F812.42

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