个人所得税递延养老金设想.docVIP

JIUJIANG UNIVERSITY 毕 业 论 文 题 目 关于建立个税递延型养老保险的探讨 英文题目 Tdiscuss the establishment of taxdeferredtype of endowment insurance 院 系 商学院 专 业 金 融 学 姓 名 郑贤东 班级学号 A1143 学籍编号 11101040346 指导教师 李长云 二零一四年十一月 摘要 个税递延型养老保险，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。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。 本文主要讨论了我国推行个税递延型养老保险的可行性和现实必要性，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、财税制度以及对财政影响三方面分析了我国推行个税递延型养老保险的可行性，分析了发达国家个税递延型养老保险的发展历程，总结出我国发展个税递延型养老保险可借鉴之处，最后，对我国全面推行个税递延型养老保险提出相关建议。 【关键词】个税递延型养老保险 人口老龄化 政策建议 可行性 ABSTRACT Tax deferred type of endowment insurance , refers to the personal income of commercial endowment insurance, to a certain extent within its should pay individual income tax can be postponed to when obtaining commercial endowment insurance to pay tax in the future. For policy-holder, tax deferred payment way is equivalent to obtain the time value of tax, enhances the ability of commercial endowment insurance product at sight, dispersed the risk of part endowment, but also improved the commercial endowment insurance market demand, promote the development of the third pillar old-age security system. This paper mainly discusses the implementation of tax deferred the feasibility and realistic necessity of endowment insurance, based on the analysis of tax deferred type of endowment insurance in our country, on the basis of developmental disorders,From the policy environment, finance and tax system and the financial impact type three aspects has analyzed our country to implement tax deferred the feasibility of the endowment insurance, analyses the developed countries tax deferred model of the development of endowment insurance,Sums up the development of our country endowment insurance tax deferred type, which can be used for reference in the end, the imp