个人养老金税收优惠的法理构造与制度设计

Tax Preference Promotes the Development of Individual Pension:from Legal Structure to System Design

税收优惠是推动个人养老金发展的核心动力,攸关个人养老金实施成效。为了促进和规范个人养老金发展,不仅要通过税收优惠鼓励符合条件的劳动者参加个人养老金,而且应加大税收优惠的支持力度,科学设计个人养老金税收优惠方案。面对个人养老金税收优惠幅度有限、精准性欠缺、方式单一等税制挑战,既要确立个人养老金累积居民养老财富的激励导向,引导个人由储蓄养老向投资养老理念转型;又要明确个人养老金税收优惠激励的法理准据和设计理路,在恪守量能课税、税收法定、比例原则等的基础上强调优惠对象全面性、丰富优惠“工具箱”、区分优惠情形等。在制度设计上,宜从缴费环节、缴费目的、缴费水平、领取方式等方面整体设计个人养老金税收优惠规范,并且体系设定个人养老金税收优惠条款、构建税务信息共享机制等予以配套保障。

Tax incentives are the core driving force for promoting the development of personal pension,which is crucial to the effectiveness of the implementation of personal pension.In order to promote and regulate the development of personal pension,we need to encourage eligible workers to participate in personal pension,strengthen the support of tax incentives,design a scientific personal pension tax preferential plan.In practice,personal pension tax incentives face practical challenges such as weak support,lack of accuracy,and a single approach.It is necessary to establish an incentive direction for individual pension accumulation of residents' pension wealth,and guide individuals to transition from savings pension to investment pension concept.At the same time,we should explore the legal basis and design principles for personal pension tax incentives,emphasize the comprehensiveness of preferential objects,enrich the toolbox of preferential policies,and distinguish the preferential situations on the basis of abiding by the principle of taxation according to capacity,statutory taxation,and proportionality.We should design the individual pension tax preferential regulations from the aspects of payment link,payment purpose,payment level,payment method,etc.In addition,it is necessary to systematically set up preferential tax provisions for individual pension and build a tax information sharing mechanism to provide supporting support.