个人养老金税优模式优化与个人所得税税制改革——基于TEE模式与EET模式的精算研究

Personal Pension Tax Optimization and Personal Income Tax Reform Based on Actuarial Research on the TEE Model and EET Model

在个人养老金制度中,个人所得税优惠政策具有关键作用,迫切需要构建个人所得税税制要素与个人养老金税收政策绩效的理论分析框架,加强个人所得税税制改革与个人养老金制度的兼容适配。本文基于现行政策构建多因素精算模型,测算个人养老金制度优化过程中不同收入群体在EET和TEE模式间的个税负担和实际替代率的相对变化,将理论视角拓展至个人所得税税制要素改革范畴,并提出相应政策建议。本文认为我国个人养老金税收政策应采取循序渐进的改革路径,短期内提高个人养老金EET模式的社会认知度,并以税前扣除额要素改革为主;长期看,引入EET与TEE兼容模式,将个人所得税税制要素改革激励内部化;优化全环节的税收政策参数,拓展个人养老金资金来源,建立个人养老金免税机制,引导个人养老资金合理使用,实现个人养老金税收政策的公平、有效和可持续。

In the personal income tax system,personal income tax preferential policies play a key role.Therefore,it is urgent to construct a theoretical analysis framework of personal income tax system elements and personal pension tax policy performance,so as to strengthen the compatibility of personal income tax system reform and personal pension system.Based on the current poli-cies,this paper constructs a multi-factor actuarial model to measure the relative changes of personal tax burden and actual replace-ment rate of different income groups for the EET and TEE models in the process of personal pension system optimization.Then,the theoretical research perspective is expanded to the scope of personal income tax system element reform,and offers corresponding policy suggestions.The paper concludes that the relorm on the personal pension lax syslem should be carried out in slages.In the short term,we should focus on the reform on the elements of pre-tax deduction and improve the social recognition of the EET mod-el of personal pension.In the long run,the personal pension system should introduce the compatibility model of EET and TEE,and internalize the incentive of personal income tax element reform;optimize the tax policy parameters of the whole flow,such as ex-panding the sources of personal pension funds,establishing a tax exemption mechanism for personal pension funds,and guiding the rational use of personal pension funds,so as to improve the fairness,effectiveness and sustainability of the tax policy of personal pension system.