个税递延型商业养老保险税收政策效应评估与优化

Evaluation and Optimization of Tax Policy Effect of Individual Tax Deferred Commercial Endowment Insurance

2018年4月,财政部等五部委发布了《关于开展个人税收递延型商业养老保险试点的通知》,以期通过税收优惠政策促进个人商业养老保险的发展。基于税收优惠政策的规定,在计算参保人购买个税递延型商业养老保险享受税收优惠的基础上,利用保险精算模型,测度不同收入水平参保人的养老金替代率。结果显示,个税递延政策在缴费阶段税收优惠额度相对较小;在参保人按照税收优惠缴费限额购买商业养老保险的情况下,养老金替代率较低,个税递延型商业养老保险对于参保人的保障程度相对较弱。进一步的税收优惠政策优化建议包括:根据参保人收入实施差异化的税收优惠政策,以促进税收优惠的公平性;同时进一步提高税收优惠力度,扩大政策试点范围,充分发挥个人商业养老保险的保障作用。

In April 2018,the Ministry of Finance and other five ministries and commissions issued The Notice on Launching the Pilot of Individual Tax Deferred Commercial Endowment Insurance,with a view to promoting the development of individual commercial endowment insurance through preferential tax policies.Based on the provisions of tax preferential policies,on the basis of calculating the tax preference enjoyed by the insured to purchase individual tax deferred commercial endowment insurance,the actuarial model is used to measure the pension replacement rate of the insured at different income levels.The results show that the amount of tax preference in the payment stage is relatively small;in the case that the insured purchases the commercial endowment insurance according to the amount of tax preference,the replacement rate of pension is relatively low,and the degree of guarantee of individual tax deferred commercial endowment insurance for the insured is relatively weak.Further suggestions for improving the tax preferential policies include:implementing differentiated tax preferential policies according to the income of the insured to promote the fairness of the tax preferential policies,further improving the tax preferential efforts,expanding the scope of the policy pilot,and giving full play to the security role of individual commercial endowment insurance.