上海延税型养老保险政策研究论文.doc

上海交通大学 MBA 学位论文  上海延税型养老保险政策研究  上海延税型养老保险政策研究 摘 要 2009 年 3 月，国务院审议并原则通过《上海市加快发展现代服务 业和先进制造业、建设国际金融中心和国际航运中心的意见》 简称“双 中心”意见），多项支持上海市“先试先行”的政策中提到：“适时开展 个人税收递延型养老产品试点”。 笔者作为太平洋人寿保险公司直销业务部的部门经理，站在部门 及公司业务发展的角度，对于国家出台的新的保险政策一直都保持着极 高的关注度，因此有必要对这次即将出台的延税型养老保险政策进行深 入透彻的分析和研究。 本文按照：为什么发展养老保障体系第三支柱—为什么选择延迟 纳税的方式发展养老保险—为什么选择上海率先试点延迟纳税政策— 如何开展延迟纳税保险的实务操作，这一逻辑思路和框架展开研究。 经研究发现，通过延迟纳税的税收优惠政策鼓励商业养老保险进 而发展我国的养老保障体系的第三支柱是对我国养老保障三支柱体系 的有益补充。上海作为中国经济发达地区和率先进入人口老龄化的城市 有能力也有必要率先开展此政策的试点工作。商业保险公司应该抓住此 次契机大力发展养老保险业务，更好的为公司自身的发展，保险业的壮 3 上海交通大学 MBA 学位论文  上海延税型养老保险政策研究  大和提升保险业的社会风险管理功能做出贡献。 关键词：人口老龄化，养老保障体系，EET,延迟纳税 4 上海交通大学 MBA 学位论文  上海延税型养老保险政策研究  DEFERRAL TAXES PENSION INSURANCE POLICY RESEARCH IN SHANGHAI ABSTRACT In March of 2009, the State Council deliberates and passes the new policies (to be shortened as “two centers” idea). Among several policies which support Shanghai to be the pilot, it is mentioned that “Choosing proper time tests deferral taxes pension security program.” As the retail department manager of CPIC, I am always sensitive to the new insurance policies issued by the State. In order to keep the department and company developing, it is necessary to analyze and study deferral taxes pension insurance which will be launched soon. The logical frame of this dissertation could be divided into four parts: - Why should the third pillar of Pension Security System be developed? - Why choose deferral taxes as the way to develop pension insurance? - Why select Shanghai to be pilot to test deferral taxes policy? 5 上海交通大学 MBA 学位论文  上海延税型养老保险政策研究  - How to put deferral taxes into effective? The research shows that it is complementary to the three-pillar system of our national pension security system because launching deferral taxes could stimulate business pension insurance and then further develop the third pillar of Pension Security System. Shanghai as the international financial center, is able to and must be the pilot of this policy. Definitely, business insurance comp