我国推行个税递延型商业养老保险研究

Research on the Implementation of Tax-deferred Private Pension Insurance in China

近年来,中国老年人口数量逐年增长,老龄化程度加深,养老成了人们关心的热门话题。在税收改革背景下,国家推行的个税递延型商业养老保险政策,对于构建我国商业养老保险新模式将起到重要的推动作用。分析国内外个税递延型商业养老保险的实践现状,结合目前我国的养老保险体系,探讨税收改革背景下在我国实施个税递延型商业养老保险模式的必要性,并针对其中存在的问题,为个税递延型商业养老保险模式发展提供优化思路。

In recent years,the population of the elderly in China has increased year by year. With the intensifying trend of aging,the care for the old-age has become a hot topic of concern. Under the background of tax reform,the introduction of tax-deferred private pension insurance policy will undoubtedly play an important role in promoting the development of China＇s commercial pension insurance. This paper firstly explores the development of a tax-deferred private pension insurance business both at home and abroad,points out,combined with the current pension insurance system,the necessity of implementation of a tax-deferred private pension insurance business in China.Then,with regard to a series of problems that may arise in the process of implementation,the paper provides optimization ideas for the tax-deferred commercial endowment insurance mode.