网络出版日期: 2019-07-22
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
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。
范堃 , 杨雯霓 , 钱林义 , 何裕馨 . 税延商业养老保险的分等级税率研究[J]. 华东师范大学学报(哲学社会科学版), 2019 , 51(4) : 133 -142 . DOI: 10.16382/j.cnki.1000-5579.2019.04.014
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
崔军、刘伟华,2018,《我国个税递延型商业养老保险试点方案税收优惠测算研究》,《经济研究参考》第55期。
李心愉、段志明,2016,《DC型商业养老基金的最优投资策略研究——基于递延型个人所得税的考虑》,《金融研究》第11期。
黎丹、韦生琼,2016,《个税递延型商业养老保险的可行性评估——以四川省为例》,《财经科学》第10期。
柳清瑞、穆怀中,2003,《养老金替代率的精算模型与分析》,《中国社会保障》第9期。
涂东阳、许莉、殷晨昕,2013,《个税递延养老保险的缴费设计研究》,《保险研究》第12期。
余显财,2012,《税收递延型养老储蓄将如何影响常规储蓄、消费和投资——来自问卷调查的证据》,《金融研究》第11期。
张震球、何平、汪泽英,2000,《辽宁省(社会保障)试点方案——养老保险精算假设》,沈阳:辽宁省劳动和社会保障厅。
郑秉文,2016,《第三支柱商业养老保险顶层设计:税收的作用及其深远意义》,《中国人民大学学报》第1期。
周建再、胡炳志、代宝珍,2012,《我国商业养老保险个税递延研究——以江苏省为例》,《保险研究》第11期。
朱俊生,2017,《构建多层次养老保险体系:国际经验与中国实践》,《老龄科学研究》第6期。
Andersen, H. Y., 2018, "Do Tax Incentives for Saving in Pension Accounts Cause Debt Accumulation? Evidence from Danish Register Data", European Economic Review, Vol. 106.
Banterle, C. B., 2002, "Incentives to Contributing to Supplementary Pension Funds:Going beyond Tax Incentives", The Geneva Papers on Risk and Insurance-Issues and Practice, Vol. 27, No.4.
Chetty, R., Friedman, J.N. and Leth-Petersen, S., 2014, "Active vs. Passive Decisions and Crowd-out in Retirement Savings Accounts:Evidence from Denmark", The Quarterly Journal of Economics, Vol.129, No.3.
Cymrot, D. J., 1980, "Private Pension Saving:The Effect of Tax Incentives on the Rate of Return", Southern Economic Journal, Vol.47, No.1.
Poterba, J.M., 2014, "Retirement Security in an Aging Population", American Economic Review, Vol.104, No.5.
Venti, S.F. and Wise, D.A., 1986, "Tax-deferred Accounts, Constrained Choice and Estimation of Individual Saving", The Review of Economic Studies, Vol.53, No.4.
Yoo, K. Y. and Serres, A.D., 2004, "Tax Treatment of Private Pension Savings in OECD Countries and the Net Tax Cost Per Unit of Contribution to Tax-favoured Schemes", OECD Economics Department Working Papers.
/
| 〈 |
|
〉 |
国家社会科学基金学术期刊资助入选期刊