养老保险税优政策的本土探索、国际经验与提升路径

Local Practices, International Experiences and Improvement path of Tax Incentives for Pension Insurance

养老保险第二、三支柱是我国多层次、多支柱养老保险体系发展的短板。税收优惠政策是各国政府激励养老保险第二、三支柱参保的核心手段之一。近年来,我国针对第二、三支柱也推出了相关的税收优惠政策,然而效果不甚理想。为了探究养老保险税优政策在我国“失灵”的原因及提升路径,本文分析了我国税优政策的规则设计、实践困境及其深层次原因,认为当前政策存在激励力度不足、管理流程不畅、与外部税收制度环境不衔接等问题,抑制了职工和雇主的参保意愿。借鉴美、英、德等典型国家的实践经验,发现各国税优政策的设计重点在于增强灵活性、维护公平性和控制成本,而税优模式的选择权、财政补贴、匹配缴款和自动加入制度等政策组合更能互补不足,发挥最佳效果。为完善我国养老保险税优政策、发展养老保险第二、三支柱,本文建议:对现行的税优政策进行更加精细的设计,采取组合型政策工具综合施策,着力提高雇主参保缴费的积极性,整体谋划推动多层次、多支柱养老保险体系和养老金市场的协同发展。

The second and third pillars have become the weak link in the development of China′s multi-level, multi-pillar social pension system.Tax incentives are one of the core means for governments around the world to encourage insurance participation.In recent years, China has also introduced tax incentives for the second and third pillars, but the effect is not very satisfactory.In order to explore the reasons for the "failure" and improvement path of tax incentives in China, this paper analyzed the policy design, practical problems and underlying reasons of China′s preferential tax policy, and pointed out that the current policies had insufficient incentives, poor management processes, and lack of adaptation with the external tax system environment, which have inhibited the willingness of both employees and employers to participate in the insurance.Drawing on the innovative policy practices of the United States, Germany and the United Kingdom, this paper finds that these countries′ policy designs emphasize enhancing flexibility, ensuring fairness and controlling costs.And flexible use of policy tools such as tax preference models, fiscal subsidies, matching contributions and automatic enrollment systems can complement with each other with optimal effects.Finally, this paper put forward policy suggestions for improving China′s preferential tax policies for pension insurance and developing the second and third pillars of the pension system: carrying out a more refined design of the current preferential tax policies, adopting a combination of policy tools to comprehensively implement policies, focusing on incentivizing employers to participate in insurance and make payment, and making an overall plan to promote the coordinated development of the multi-level, multi-pillar social pension insurance system and the pension market.