华东师范大学(哲学社会科学版) ›› 2019, Vol. 51 ›› Issue (4): 133-142.doi: 10.16382/j.cnki.1000-5579.2019.04.014

• 公共政策与管理研究 • 上一篇    下一篇

税延商业养老保险的分等级税率研究

范堃1, 杨雯霓2, 钱林义1, 何裕馨1   

  1. 1. 华东师范大学经济与管理学部;
    2. 复旦大学经济学院硕士
  • 出版日期:2019-07-15 发布日期:2019-07-22
  • 通讯作者: 钱林义,通讯作者,华东师范大学经济与管理学部教授;何裕馨,华东师范大学经济与管理学部硕士研究生
  • 作者简介:范堃,华东师范大学经济与管理学部副教授(上海,200062);杨雯霓,复旦大学经济学院硕士研究生(上海,200433)。
  • 基金资助:

    国家社科基金重大项目“大数据背景下健康保险的精算统计模型与风险监管研究”（项目编号：17ZDA091）。

The Classification and Calculation of Tax Rates on Tax Deferral Commercial Pension Insurance in China

FAN Kun1, YANG Wen-ni2, QIAN Lin-yi1, HE Yu-xin1   

  • Online:2019-07-15 Published:2019-07-22

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摘要：

我国人口老龄化现象日益严重，养老保险体系三大支柱结构失衡。为推动第三支柱商业养老保险的发展，缓解养老压力，我国进行了个税递延型商业养老保险的试点。目前推行的试行办法对税延商业养老保险金领取税率采取"一刀切"的模式，经测算，这种"一刀切"的模式会使很多人享受不到优惠。借鉴国外经验，基于我国新个人所得税税率表，测算不同收入等级下的税延商业养老保险金领取税率，并将其转换为领取金额的等级划分，同时，进一步对消费者年龄、退休年龄、个人收益率、保险公司预定利率以及个税起征点这些变量进行敏感性分析后发现，我国税延商业养老保险推行中如实行分等级税率的设置，可以使不同年龄人群在购买时都能享受到税收优惠，且个体可根据实际情况适当调整投保年龄，以获得更大的税收优惠。

关键词: 个税递延, 养老保险, 税收优惠, 等级税率

Abstract:

The aging of the population in China is becoming more and more serious and the three pillars of the pension insurance system are out of balance. In order to promote the development of commercial pension insurance as the third pillar and relieve the pension pressure,China has carried out the pilot project of the deferred commercial pension insurance system. The current pilot scheme adopts the so-called "one-size-fits- all"policy. However,under our calculation,some people will not receive tax concession under such a policy. Based on the revised tax rate table of personal income tax,we classify people according to monthly income and calculate corresponding pension tax rate. We put forward some suggestions to improve the current tax deferred pension system in China. Also,the income classification can be converted into the classification of the receiving amount. Finally,the sensitivity analysis of consumer age,retirement age,personal income rate and the threshold of personal income tax are given.

Key words: personal tax deferral, pension insurance, tax concession, rating tax rate