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  本文關(guān)鍵詞： 個稅遞延型養(yǎng)老保險(xiǎn) 替代率 稅收損失 繳費(fèi)額　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：在我國人口老齡化進(jìn)程加快、養(yǎng)老保障體系不成熟的背景下，應(yīng)鼓勵發(fā)展商業(yè)養(yǎng)老保險(xiǎn)，發(fā)揮其第三支柱的效用。由于對其稅收優(yōu)惠政策的不完善，商業(yè)養(yǎng)老保險(xiǎn)的發(fā)展一直都較緩慢，選擇合適的稅收優(yōu)惠政策對刺激商業(yè)養(yǎng)老保險(xiǎn)的購買力至關(guān)重要。 本文主要討論了EET稅收模式下商業(yè)養(yǎng)老保險(xiǎn)替代率和稅收收入的變化，并在當(dāng)前全國城鎮(zhèn)職工平均工資收入水平下確定了最佳繳費(fèi)額區(qū)間以及領(lǐng)取階段適用的稅率。首先，本文分析了當(dāng)前我國養(yǎng)老保險(xiǎn)三支柱的替代率水平，，通過稅式支出理論及稅收公平與效率理論認(rèn)為EET模式最具優(yōu)越性。其次，對商業(yè)養(yǎng)老保險(xiǎn)建立了TTE模式和EET模式下的稅收收入模型和替代率模型，對模型進(jìn)行稅率及繳費(fèi)額敏感性分析，認(rèn)為EET模式能有效提高養(yǎng)老保險(xiǎn)替代率，繳費(fèi)額應(yīng)在考慮工資增長率的基礎(chǔ)上采取工資比例繳費(fèi)額而不是單一繳費(fèi)額進(jìn)行收取，從長期來看EET模式對稅收收入現(xiàn)值損失的影響很小。在當(dāng)期可接受稅收損失值的范圍內(nèi)，測算出男性最佳繳費(fèi)額區(qū)間為工資比率的15%-20%，女性最佳繳費(fèi)額區(qū)間為工資比率的16%-20%，領(lǐng)取階段適用的稅率約為3%�；跍y算結(jié)果，對我國商業(yè)養(yǎng)老保險(xiǎn)稅收遞延政策實(shí)施EET模式提出了相關(guān)建議。
[Abstract]:Under the background of accelerated aging of population and immature old-age security system, we should encourage the development of commercial old-age insurance and give play to the effectiveness of its third pillar. The development of commercial endowment insurance is slow all the time. It is very important to choose the appropriate tax preferential policy to stimulate the purchasing power of commercial endowment insurance. This paper mainly discusses the change of commercial endowment insurance substitution rate and tax revenue under the EET tax model. And in the current national average wage income level of urban workers to determine the best range of contributions and the applicable tax rate at the receiving stage. Firstly, this paper analyzes the replacement rate level of the three pillars of pension insurance in China. Through the tax expenditure theory and tax fairness and efficiency theory that the EET model has the most advantages. Secondly, the TTE model and the EET model of tax revenue model and substitution rate model are established for commercial endowment insurance. Based on the analysis of tax rate and contribution sensitivity of the model, it is concluded that the EET model can effectively improve the replacement rate of old-age insurance. Contributions should be collected by taking into account wage growth rates rather than a single contribution. In the long run, the EET model has little effect on the loss of present value of tax revenue. Within the range of acceptable tax loss value in the current period, the best contribution range for men is 15-20% of the wage ratio. The best contribution range for women is between 16 and 20 of the wage ratio, and the applicable tax rate for the receiving stage is about 3. Based on the results of the calculation. This paper puts forward some suggestions on the implementation of EET model for the deferred tax policy of commercial endowment insurance in China.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F842.67;F812.42

【引證文獻(xiàn)】

相關(guān)期刊論文 前2條

1 李洪娟;李路洋;;商業(yè)養(yǎng)老保險(xiǎn)的稅收成本問題研究——以天津市為例[J];保險(xiǎn)職業(yè)學(xué)院學(xué)報(bào);2016年01期

2 劉帆;;電力繳費(fèi)系統(tǒng)理論及優(yōu)化分析[J];電子技術(shù)與軟件工程;2015年06期

本文編號：1468066