个税递延型养老保险政策，是指以个人收入购买商业养老保险，在一定程度内其 应缴的个人所得税可延期至将来领取商业养老保险时再交税的政策，一般简称为“个 税递延型养老保险”。对于投保人而言，个税递延缴纳的方式相当于获得税收的时间 价值，增强了即期购买商业养老保险产品的能力，分散了部分养老风险，同时也提高 了商业养老保险的市场需求，促进了养老保障体系第三支柱的发展。 但是，由于公平性问题、财税制度的约束、可行制度设计难度较大等方面的原因， 我国个税递延型养老保险政策迟迟没有出台。在这种背景下，本文将“我国个税递延 型养老保险可行性”作文选题进行研究，紧扣热点话题，具有一定的理论研究意义。 本文主要讨论了我国推行个税递延型养老保险的现实必要性和重要意义，对比分 析了发达国家和地区个税递延型养老保险的发展沿革，总结出我国发展个税递延型养 老保险可借鉴的实践经验；在分析我国个税递延型养老保险发展障碍的基础上，从政 策环境、财税制度、对财政收入的影响、我国寿险行业竞争力和政府监管水平以及市 场需求潜力五个方面分析了我国推行个税递延型养老保险的可行性，最后得出我国可 以推行个税递延型养老保险的结论，并提出相关建议。 关键词，个税递延型养老保险 人口老龄化 税收优惠政策 可行性III Abstract A tax-deferred pension insurance policy refer to the kind of policy when buying commercial pension insurance with personal income, contribution of personal income tax to a certain extent may be extended to the future when you receive commercial pension insurance, generally it is referred to as tax deferred pension insurance”. For policyholders, a tax deferred pay is equivalent to receiving the time value of the tax, and enhancing the ability to spot to buy commercial pension insurance products, dispersing part of pension risk, at the same time increasing the market demand for commercial pension insurance and promoting the development of the third pillar of the pension security system. However, due to the constraints of the fiscal and taxation systems, difficult feasible system designing so as to aspects, a tax-deferred pension insurance policy has yet to be delayed to issue. In this context, this essay studies the topic of tax-deferred pension insurance feasibility, it is not only close to the hot topic, but also has some theoretical research significance. This essay focuses on the reality of the necessity and the importance of China's implementation of a tax-deferred pension insurance, comparative analysis of the developed countries and regions of a tax-deferred pension insurance history to summing up the practical experiences that China's development of a tax-deferred pension insurance can learn from; basing on the analysis of a tax-deferred pension insurance developmental disabilities, analyzing the feasibility of implementation of a tax-deferred pension insurance system from four aspects : the policy environment, financial and taxation systems, the impact on the revenue as well as market potential demand ,finally coming to the conclusion that our country can implement a tax-deferred pension insurance. Keywords: tax-deferred pension insurance population aging preferential tax policies feasibilityIV 目录 1 导论 ................................................................1 1.1 研究背景和意义.................................................1 1.2 文献综述.......................................................1 1.2.1 国外研究现状............................................1 1.2.2 国内研究现状............................................2 1.3 研究方法与内容.................................................5 1.4 本文可能的创新与不足之处.......................................6 2 个税递延型养老保险相关理论基础 ......................................7 2.1 税收递延型养老保险的征税模式分析...............................7 2.2 我国推行个税递延型养老保险的现实必要性.........................8 2.2.1 中国人口老龄化带来的严峻考验............................8 2.2.2 中国社会基本养老保障水平低.............................10 2.2.3 中国企业年金存在发展瓶颈...............................11 2.2.4 推行个税递延型养老保险可促进完善我国养老保障体系.......12 2.3 我国推行个税递延型养老保险的重要意义..........................12 3 发达国家或地区税收优惠型养老保险的发展沿革及经验借鉴 ...............14 3.1 发达国家或地区税收优惠型养老保险的发展沿革....................14 3.1.1 美国...................................................14 3.1.2 德国...................................................17 3.1.3 中国香港、台湾地区.....................................18 3.2 国外经验对发展我国个税递延型养老保险的借鉴....................19 4 我国个税递延型养老保险发展障碍分析 .................................21 4.1 我国对个税递延型养老保险的探究................................21 4.2 我国个税递延型养老保险的发展障碍分析..........................21 4.2.1 我国个税递延型养老保险方案设计公平性问题...............21 4.2.2 财税制度的约束.........................................22 4.2.3 马太效应的产生.........................................22 4.2.4 可行制度设计难度大.....................................23 5 我国个税递延型养老保险的可行性分析 .................................24 5.1 政策环境分析..................................................24 5.2 现行税制下个税递延型养老保险的实施基础........................24 5.2.1 具备相关税收征管的经验.................................24 5.2.2 具备对特定收入阶层实施的现实基础.......................25V 5.3 对我国财政收入的影响分析......................................25 5.4 我国寿险行业竞争力和监管水平分析..............................27 5.4.1 我国寿险行业竞争力分析.................................27 5.4.2 政府监管水平分析.......................................28 5.5 我国个税递延型养老保险需求潜力分析............................29 6 研究结论与政策建议 .................................................29 6.1 研究结论......................................................29 6.2 政策建议......................................................30