商业养老保险税收优惠模式的最优选择——基于一般均衡的角度

The Optimal Choice of Preferential Tax Regimes in Commercial Pension Insurance——Based on General Equilibrium Perspective

税收政策作为影响商业养老保险成本的重要因素,对促进商业养老保险的发展起到了推动作用。分析商业养老保险的税收优惠模式,探讨不同税收优惠模式对消费者购买商业养老保险行为的影响,结果表明,递延型税收优惠是在中国特定背景下商业养老保险税收优惠的最优模式。

Tax policy, as an important cost factor, promotes the development of the commercial pension insurance. From the point of view of CGE mathematical model, this paper is trying to analyse the different preferential tax modes and to dis-cuss the diverse influence they have on the consumer behaviors of commercial pension insurance. We get the conclusion that deferred tax mode is the perfect mode for commercial pension insurance in Chinese specific background.