我国个税递延型企业年金精算模型建立及实证研究

发布时间：2018-06-13 10:41

本文选题：企业年金 + 精算模型　；参考：《华东师范大学》2014年硕士论文

【摘要】：企业年金是我国多层次养老保障体系的重要组成部分,在我国养老保障制度改革快速推进的背景下,企业年金的历史地位显得尤为重要。党的十八届三中全会对企业年金税优问题高度重视,2013年底国家正式颁布“企业年金个人所得税递延”政策,在我国年金发展中具有“里程碑”意义。本论文在企业年金一般精算原理的基础上,根据个税递延的特点,并综合考虑随机收益率、收入增长率、缴费率、减因概率等因素,研究建立基于个税递延的DB型和DC型企业年金精算模型,得到DB型年金缴费率公式和DC型年金替代率公式,并由此分析个税递延和个税实付两种模式下缴费率、替代率和个税值等精算结果的差异,同时提出了我国年金个税递延收支对策及政策完善建议。论文根据上述研究思路,主要由以下内容构成：第一、二章主要介绍了论文的选题背景与意义、国内外研究成果、企业年金计划概念和分类以及年金个税概念；第三章介绍了DB型和DC型企业年金计划精算原理和基础模型；第四章提出了DB型和DC型个税递延企业年金计划的精算模型,对个税递延与个税实付两种情况进行比较分析,并给出了较为合理的收支对策；第五章实证计算了6种不同情形下员工未来退休后年金替代率,验证个税递延模式在某些条件下的税优效益。论文创新点在于从微观角度,通过构建精算模型,分析因个税模式的不同对年金基金积累以及最终受益人年金待遇支付水平产生的差异,提出了DB型企业年金计划的“理性缴费率”和DC型企业年金计划的“理性领取年数”两个概念。同时存在不足之处,未来可继续研究将随机死亡率和年金待遇增长因素纳入精算模型,并研究“个税递延”政策对我国整体带来的影响,与基本养老保险的协调关系,以及从企业年金税优政策角度促进控制我国养老金偿付风险。
[Abstract]:Enterprise annuity is an important part of the multi-level old-age security system in our country. Under the background of the rapid reform of the old-age security system, the historical position of the enterprise pension appears to be particularly important. The third Plenary session of the 18th CPC Central Committee attached great importance to the issue of annual gold tax of enterprises. At the end of 2013, the government formally promulgated the "enterprise annuity personal income tax deferral" policy, which has a "milestone" significance in the development of annuity in China. On the basis of the general actuarial principle of enterprise annuity, according to the characteristics of individual tax deferral, this paper synthetically considers the factors such as random rate of return, income growth rate, contribution rate, probability of reducing factor, etc. In this paper, the actuarial models of DB type and DC type enterprise annuity based on deferred personal tax are established, and the formula of contribution rate of DB type annuity and the replacement rate formula of DC type annuity are obtained. The differences of actuarial results such as substitution rate and individual income tax value are also discussed. At the same time, the countermeasures of deferred income and expenditure of annuity personal tax in China and the suggestion of policy improvement are put forward. According to the above research ideas, the thesis is composed of the following contents: first, chapter two mainly introduces the background and significance of the thesis, the domestic and foreign research results, the concept and classification of enterprise pension plan and the concept of annuity income tax; The third chapter introduces the actuarial principle and basic model of DB and DC enterprise annuity plan, the fourth chapter puts forward the actuarial model of DB and DC deferred enterprise annuity plan. The fifth chapter empirically calculates the pension replacement rate of employees in 6 different situations and verifies the tax benefit of individual tax deferred model under some conditions. The innovation of this paper is to analyze the difference between the accumulation of pension fund and the payment level of the final beneficiary's pension treatment because of the difference of individual tax model through the establishment of actuarial model from the microcosmic point of view. Two concepts of "rational contribution rate" of DB type enterprise annuity plan and "rational years of receipt" of DC type enterprise annuity plan are put forward. At the same time, there are some shortcomings. In the future, we can continue to study the influence of the policy of "personal tax deferral" on the whole of our country and the harmonious relationship with the basic old-age insurance, and we can continue to study the factors of random mortality rate and the increase of annuity treatment into the actuarial model. And from the perspective of enterprise annual gold tax policy to promote the control of pension payment risk in China.
【学位授予单位】：华东师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.6

【参考文献】