基于个人所得税递延政策的养老金性别不平等研究

Research on Gender Inequality of Pension Based on Income-tax-deferred Policy

文章基于指标模型构建和数据模拟,从替代率与养老金收入对比系数两个方面研究了个人所得税递延政策实施前后的养老保险性别不平等问题,并通过参数敏感性分析考察了退休年龄、企业年金个人缴费率与工资增长率等因素的影响。研究发现:个人所得税递延政策实施后,各性别群体、收入群体、退休年龄女性群体的替代率水平均有所下降,而养老金收入对比系数上升;该政策的实施对不同群体的影响呈现异质性特征;延迟退休年龄和提高企业年金个人缴费率会提高替代率水平,而提高工资增长率会降低替代率水平,但这三种因素对养老金收入差距的影响不同。由此,提出选择先延迟女性退休年龄,再进一步延迟男性与女性退休年龄的渐进式路径,完善企业年金税收优惠政策,以及减轻劳动力市场上的性别歧视等建议。

Based on the construction of the index model and simulation data,this paper investigates gender inequality of pension before and after the implementation of income-tax-deferred policy from two aspects of replacement rate and pension income comparison coefficient,and investigates the influence of retirement age,individual contribution rate of enterprise annuity and wage growth rate through parameter sensitivity analysis.The results show as follow:After the implementation of the income-tax-deferred policy,the replacement rate of each gender group,income group and retirement age female group decreases,while the pension income comparison coefficient increases;The implementation of Income-tax-deferred policy has heterogeneous effects on different groups;Postponing the retirement age and increasing the individual contribution rate of enterprise annuity can improve the replacement rate,while increasing the wage growth rate can reduce the replacement rate,but these three factors have different effects on the gender gap of pension income.Therefore,this paper puts forward the some suggestions,including choosing the gradual path of delaying the retirement age for the female first,and then for the male and the female,improving the preferential tax policies for enterprise annuity,and alleviating the gender discrimination in the labor market.