从决策非理性谈必须实施养老保险税收优惠政策

The necessity of offering tax advantages to pension insurance due to the general public's irrationality of decision-making

个人购买商业养老保险是解决养老问题的理想路径之一。但是,由于人们多数存在信息和知识缺乏、静态思维、短视、依靠故事作出投资决策、过度自信等问题,很难做出理性的购买商业养老保险的决策。养老保险税收优惠政策能够使人们"当下"就获得"可见的"利益,克服人们的非理性问题,极大地提高养老保险的吸引力,有利于降低国家基本养老保险的负担,进而解决我国面临的社会养老问题。

Purchasing commercial pension insurance is one of the ideal ways of financing retirement. But the ma- jority of people are not able to make rational decisions to purchase commercial pension insurance for themselves due to their lack of information and knowledge, static thinking, myopic views, story-driven investment decisions, over- confidence, and so on. Introducing tax advantages for pension insurance can give people ＂immediate＂ and ＂visi- ble＂ benefits, therefore, overcome people＇s irrational thinking. This can greatly increase the attractiveness of pen- sion insurance, and reduce the financial burden of government＇s basic social pension plan. Tax benefit policy is an effective solution to the social pension problem faced by the country.