| 个税递延型养老保险——基于税收优惠的思考 |
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| 引用本文： | 王莹.个税递延型养老保险——基于税收优惠的思考[J].中南财经政法大学学报,2010(1). |
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| 作者姓名： | 王莹 |
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| 作者单位： | 上海金融学院,财政系,上海,201209 |
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| 基金项目： | 国家社会科学基金青年项目"城乡基本公共服务均等化与财政制度安排研究"，上海市曙光项目"实现城乡基本公共服务均等化的财政制度保障体系研究" |
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| 摘 要： | 个税递延型养老保险因其国际实施的普遍性、对个人投保的激励性和对保险企业的盈利刺激性,成为解决我国个人养老问题的当下选择.养老金计划的发展离不开完备有效的监管.政府在出台相关政策法规时,尽量能做到各类政策并驾齐驱,多管齐下.其中,规范和完善资本市场是发展个人养老金计划的重中之重.
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| 关 键 词： | 个税递延型养老保险 EET模式 个人养老金计划 |
Income Tax-deferred Pension:Thoughts on the Basis of Tax Preferences |
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| WANG Ying.Income Tax-deferred Pension:Thoughts on the Basis of Tax Preferences[J].Journal of Zhongnan University of Finance and Economics,2010(1). |
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| Authors: | WANG Ying |
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| Institution: | WANG Ying(Department of Public Finance,Shanghai Finance University,Shanghai 201209,China) |
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| Abstract: | Income tax-deferred pension is one of the best choices for China's current pension reform since its international practices,incentives to individuals and profit motives to insurance companies.The article compares different taxation methods for pensions,introduces the experiences in USA and UK,and calculates the tax preference amounts in EET model,then provides us with three kinds of tax preferences choices for implementing income tax-deferred pension in China. |
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| Keywords: | Tax-deferred Pension EET Model Tax Preferences Insurance Supervision |
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