本文選題：稅延型養(yǎng)老保險(xiǎn) + 養(yǎng)老保險(xiǎn)體系三大支柱　； 參考：《天津財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：稅延型養(yǎng)老保險(xiǎn)在中國(guó)的試點(diǎn)政策已經(jīng)醞釀?dòng)懻摱嗄辍Ｓ捎谌丝诶淆g化問(wèn)題開(kāi)始凸顯、中國(guó)的養(yǎng)老保險(xiǎn)體系發(fā)展不健全、政府的財(cái)政負(fù)擔(dān)增加等原因,很多專家提出在中國(guó)實(shí)行稅延型養(yǎng)老保險(xiǎn)政策,其開(kāi)展有利于推動(dòng)我國(guó)養(yǎng)老保障體系的多層次發(fā)展,促進(jìn)經(jīng)濟(jì)的發(fā)展、社會(huì)的和諧。多個(gè)城市稅延型養(yǎng)老保險(xiǎn)試點(diǎn)工作的開(kāi)展過(guò)程可謂一波三折,試點(diǎn)工作要想真正展開(kāi)還要解決很多目前存在的問(wèn)題。事實(shí)上稅延型養(yǎng)老保險(xiǎn)在國(guó)際上已經(jīng)實(shí)踐多年,美國(guó)和德國(guó)都先后推出了比較有代表性的稅延型養(yǎng)老保險(xiǎn)政策。文章系統(tǒng)全面的介紹中國(guó)稅延型養(yǎng)老保險(xiǎn)的相關(guān)內(nèi)容。從稅延型養(yǎng)老保險(xiǎn)的基本理論入手,闡述稅延型養(yǎng)老保險(xiǎn)的概念、特征以及其在養(yǎng)老保險(xiǎn)體系中的定位、稅延型養(yǎng)老保險(xiǎn)與其他養(yǎng)老保險(xiǎn)的區(qū)別與聯(lián)系。其次通過(guò)分析中國(guó)的養(yǎng)老保險(xiǎn)發(fā)展歷史、現(xiàn)狀以及目前面臨的巨大壓力,對(duì)稅延型養(yǎng)老保險(xiǎn)在中國(guó)實(shí)行的必要性和可行性進(jìn)行研究,并結(jié)合問(wèn)卷調(diào)查從三個(gè)方面進(jìn)行可行性分析。結(jié)合中國(guó)各試點(diǎn)城市的政策、現(xiàn)狀等實(shí)際情況分析出中國(guó)稅延型養(yǎng)老保險(xiǎn)政策所存在的問(wèn)題。以美國(guó)401K計(jì)劃和德國(guó)的里斯特改革為代表性改革和政策,對(duì)國(guó)外稅延型養(yǎng)老保險(xiǎn)發(fā)展情況及制定的政策進(jìn)行分析,分析出國(guó)外稅延型養(yǎng)老保險(xiǎn)政策的優(yōu)點(diǎn)從而找出我國(guó)相關(guān)政策制定上的不足并總結(jié)借鑒經(jīng)驗(yàn),有助于對(duì)稅延型養(yǎng)老保險(xiǎn)制度改革思路和趨勢(shì)的全面把握。最后結(jié)合以上研究對(duì)中國(guó)稅延型養(yǎng)老保險(xiǎn)政策提出一些相應(yīng)建議。
[Abstract]:Tax-extension pension insurance in China's pilot policy has been brewing discussions for many years. Because the aging problem of the population is beginning to protrude, the development of China's pension insurance system is not perfect, and the financial burden of the government is increasing, many experts have proposed to implement a tax extension pension insurance policy in China. Its development is conducive to promoting the multi-level development of China's old-age security system, promoting economic development and social harmony. Many cities tax extended pension insurance pilot work can be described as a series of twists and turns, if the pilot work really want to solve a lot of existing problems. In fact, tax extended old-age insurance has been practiced in the world for many years, the United States and Germany have introduced a more representative tax extension pension insurance policy. This paper systematically introduces the related contents of China's tax-extended old-age insurance. Starting with the basic theory of tax extended old-age insurance, this paper expounds the concept and characteristics of tax extended pension insurance, its orientation in the system of endowment insurance, the difference and relation between tax extended pension insurance and other old-age insurance. Secondly, by analyzing the development history, current situation and great pressure of China's old-age insurance, the necessity and feasibility of implementing tax extended old-age insurance in China are studied. And combined with questionnaire survey from three aspects of feasibility analysis. This paper analyzes the problems existing in China's tax extended old-age insurance policy in combination with the policies and current situation of the pilot cities in China. Taking the 401K plan of the United States and the Riester reform of Germany as the representative reforms and policies, this paper analyzes the development and policy of the overseas tax extended old-age insurance. By analyzing the advantages of the overseas tax extended old-age insurance policy and finding out the shortcomings in the formulation of the relevant policies in our country and summarizing the experience, it is helpful to comprehensively grasp the ideas and trends of the reform of the tax extended old-age insurance system. Finally, combined with the above study, some suggestions are put forward for China's tax-extended old-age insurance policy.
【學(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F842.67

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