Personal Commercial Endowment Insurance Preferential Tax Policy Research
|School||Southwest Jiaotong University|
|Keywords||Commercial pension insurance Basic pension insurance Pension insurance system Preferential tax policies|
Trend of population aging and constantly enhance the people's living standard has been rising, the government increasingly heavy burden of pension insurance expenditures, the actual alternative low rate of the basic pension insurance, the case of the development of enterprise annuity bottlenecks, people inevitably increase demand for insurance business pension insurance can provide financial security for individuals and families in the future to reduce the decline of the standard of living in old age due to the reduction in income brought. The slow development of China's commercial pension insurance, but has great potential for development, commercial pension insurance will become an important part of China's pension insurance system. Of individual commercial pension insurance development status, commercial pension insurance for individuals should be given preferential tax policies to encourage individuals to actively participate in the purchase individual commercial pension insurance, to protect the economic life in his later years. Currently, commercial pension insurance for individuals given preferential tax policy is a foregone conclusion, but how to design the most intractable problems. This paper argues that the implementation of the preferential tax policies to promote the personal needs of the commercial pension insurance, preferential tax policies may also lead to a reasonable tax avoidance, tax evasion, may further lead to the widening income gap and other inequities occur. Affect the performance of the tax on personal commercial pension insurance needs for income and substitution effects, choose whether or not to buy commercial pension insurance as a rational economic man, bound to its best interests as a starting point, therefore, when the tilt of preferential tax policies to individuals, there will be more people to buy personal commercial pension insurance. Commercial pension insurance, the most developed countries abroad implement preferential tax policies, the specific implementation of the situation due to their own national conditions. The old-age insurance system is perfect, but pay more attention to the country of the fair, individual commercial pension insurance tax margin of preference apparently did not pay attention to the magnitude of the efficiency of the country's. Implement preferential taxation policies of individual commercial pension insurance, tax incentives model suited to their national conditions, and to regulate by law, regulation, in order to ensure the implementation of the preferential tax policies. At present, the development of China's old-age insurance system is not perfect, this article should draw lessons from the developed countries, the tax benefits of commercial pension insurance experience, according to the reality of our personal development of commercial pension insurance model, for example, comparative analysis of the difference between the four tax incentives mode recommendations of individual commercial pension insurance tax incentives can choose ET or EE mode. Either tax incentives mode there is an inevitable side effect of the order will have a negative effect is reduced to a minimum, the need for rational planning and tax benefits of limited personal commercial pension insurance amount or proportion, should establish and improve relevant laws and regulations to regulate and strengthen the supervision and management of the implementation process of the preferential tax policies.