我国个税递延型养老保险发展的问题与对策

Problems and Countermeasures of the Tax-deferred Pension Insurance in China

"新国十条"的颁布,让个税递延型养老保险重新进入人们的视野,掀起了新一波的讨论热潮。笔者从马太效应、现行税收制度、地区经济发展、个人购买能力和资本市场五个方面分析了现阶段我国个税递延型养老保险发展将面临的阻碍,并提出通过相关制度创新,探索走一条符合我国国情的可持续发展道路。

surance Service The promulga Industry, the tion of the Several Opinions on Prompting the Development of Modern In- tax--deferred pension insurance re--entered people＇s field of vision, raised a new wave of heated discussion. The author analyzes the obstacles of the tax--deferred pension insur- ance from the Matthew effect, the current tax system, the regional economic development, the individu- al purchasing power, the capital market and different aspects. The author suggests that we can explore a path of sustainable development suited to our national conditions through the system innovation.