Dissertation
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Study on the Income Tax Deferred Pension

Author HanYiPing
Tutor WangXiaoJie
School Hebei University of Economics
Course Finance
Keywords graying society income tax deferred pension project designs
CLC
Type Master's thesis
Year 2014
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With the continuous development of our society and the gradual improvement of thelevel of medical and health undertakings, the population average life span has been increased,China inevitably entered an aging society, ushered in the "silver wave".The "421" type of family formed under the policy of family planning and the social basicendowment insurance facing many problems,all of these make it no longer of the reality thatthe retiree relying on "family endowment" and "government pension". All countries in theworld are actively seeking a way out at the same time, China should also mention attachesgreat importance to the problems of pension.In terms of current situation of pension in our country, the government-led social basicendowment insurance has getting in the trouble, the gap of pension becomes widening and thereplacement rate level is falling. It is increasingly difficult to meeting the demand of thepeople’s pension contemporary. The enterprise annuity and individual deposit old-ageinsurance of the endowment insurance system developed slowly, with a relatively low levelthey did not play a proper role. In order to get rid of the pension difficulties, and meet theneeds of members of the community endowment, our government must increase enterpriseannuity and personal savings endowment insurance, to make due contributions to socialendowment insurance system.This article takes our country income tax deferred type of endowment insurance as theresearch content, beginning with the first, the research states the background of it andsummarizes the domestic and foreign research status of endowment income tax deferredpension. Next, using the conceptual definition and the theory analysis to clarify the researchbasis of this article. Then, shifting our gaze to the other countries and regions to compare taxdeferred type and analysis,clearing out to promote the development of its significance andurgency, having great significance. Next, combining with the experience of abroad anddomestic scholar’s research results, to implement a tax deferred type design of endowmentinsurance in Hebei province, and in the next content of plan execution effect to makecalculations, it is concluded that the government can obtain larger pension to smaller financialloss accumulation. At the last the article put forward the implementation of endowmentinsurance tax deferred type related policy Suggestions.

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