英国商业养老保险税收政策研究及其对我国的启示

The Research of Tax Policies of Endowment Insurance in the UK and Implications for China

英国贝弗里奇式的多支柱养老保险体系是正确处理政府与私人在社会保障中的角色和功能分工问题的重要制度保障,尤其是在商业养老保险制度上通过税收政策予以引导和分工,以税收返还的方式极大地促进了商业养老保险的发展,成为少有的几个不受严重养老金危机困扰的国家。从我国现实形势和一系列最新政策动向看,发展商业养老保险,是构建多层次养老保障体系的必然要求。本文就英国商业养老保险税收政策展开详细讨论,通过借鉴英国相关经验,认为我国发展商业养老保险需要明确如下几个问题:明确享受税收政策的商业养老保险的内涵和外延;在综合所得税制下逐步扩大税收优惠型商业养老保险的覆盖人群;根据税收优惠的目标制定相应的税收优惠形式。

The multi-pillar pension insurance system based on Beveridge report in the United Kingdom is the appropriate system to deal with the role and function of the government and the private sector in social security, especially by using tax relief greatly promoted the development of commercial pension insurance. From a series of new policy trends and realistic situation in China, the development of commercial pension insurance is the necessary requirement of building a multi-level aging security system. In this paper, we discussed the tax incentives relates to the British commercial endowment insurance, in order to provide some relevant experience in the formulation and implementation of the relevant policies of our country＇s commercial endowment insurance.