个税递延型养老保险产品的可行性研究

Feasibility Study on Personal Tax-deferred Pension Insurance

在论述开展个税递延型养老保险的必要性的基础上,分析开展个税递延型养老保险的可行性,即潜在的巨大消费市场,政府财政收入的可支持性,个税递延型养老保险对于商业保险市场具有刺激作用。提出个税递延型养老保险应该完善相关法规、扩大养老保险收益人群、发展完善个税递延型养老保险产品的发展建议。

On the basis of discussing the necessity of carrying out a tax-deferred pension insurance,,the paper analyzes the feasibility of developing a tax-deferred pension insurance,that is,Potential huge consumer market,on the support of government revenue. Besides,the tax-deferred pension insurance for commercial insurance market has a stimulating effect. Then,it is suggested that a tax deferred pension insurance should improve the relevant laws and regulations,expand pension insurance benefits,improve the development of a tax deferred pension insurance products.