个人税收递延型商业养老保险优惠政策研究

Research on Tax-deferred Private Pension Insurance Policies

个人税收递延型商业养老保险优惠方案:参保者应计纳税额以保费形式委托给保险公司储蓄并递延至退休,再按照历年缴费额和税率一次性回溯征收,保费资本利得免税。基于保险精算模型和参数敏感性分析,对改革方案涉及的参保者、保险行业和政府三方利益进行定量研究。结果表明:该方案能吸引劳动者购买,有较强的可行性。一方面劳动者为未来的养老进行自愿储蓄,另一方面,劳动者能够合法避税。寿险行业能够获得商业养老保险保费的巨大增长。政府部门以较小的税收损失实现养老保险第三支柱的快速壮大和发展,减轻第一支柱的财政压力。

This paper presented a individual tax-deferred program on pension insurance： Personal tax amount accrued in the form of commission to the insurance company premiums and deferred to retirement savings, and then follow the calendar year to pay back the amount and rate of one-off levy, premium capital gains tax exemption. Based on actuarial models and parameter sensitivity analysis, we made a quantitative study on the interests involved in the reform program of individuals, insurance companies, and the Government conducted. The results show that the scheme can attract workers to buy, and has a strong feasibility. On the one hand the workers make the voluntary pension savings for the future, on the other hand, workers can legally avoid tax. Commercial pension insurance premiums of tremendous will grow huge. Government departments with a smaller loss of revenue achieved third pillar pension rapid growth and development, thereby reducing the financial pressure of the first pillar. This paper has important reference value in terms of sustainability means to enhance the use of commercial insurance pension system.