我国个人储蓄型养老保险税收优惠政策探讨
|
摘要
随着经济社会的快速发展和人类文明的进步,养老问题越来越成为人类社会生活中的焦点问题。养老保险作为各国针对养老问题普遍建立的社会保障制度,从建立至今就一直受到大多数国家或地区的高度重视。建立三支柱‘的养老保险体系已经成为世界大多数国家解决本国公民养老金问题的方法。三支柱的养老保险体系是指：第一支柱的社会基本养老保险,第二支柱的由企业建立的补充养老保险(企业年金),及第三支柱的个人储蓄养老保险。我国的养老保险制度经过十几年不断的完善,也已经基本建立了统帐结合、多层次保障方式的基本框架。
当前在世界人口老龄化的挑战下,各国的公共养老保险制度都面临支付危机。为了缓解人口老龄化带来的政府支出压力,各国纷纷采取对策对现有的养老保险制度进行全方位改革,主要是从减轻部分政府养老责任,扩大个人、企业等市场主体承担更多养老保险责任入手进行改革。
同样,随着我国老龄人口的增加,以政府为主导的基本养老保险的压力不断加大,无法满足老年职工退休后生活品质的保障,因此需要企业年金和个人养老保险发挥补充作用,形成三支柱的养老金架构,满足职工退休后经济上的要求。我国在1991年就提出要建立基本养老保险、补充养老保险和个人储蓄性养老保险相结合的多层次养老保险体系。为第二、三支柱的发展提供政策支持,这也成为学术界普遍认同的理念。
税收政策作为国民经济调控的重要手段和国家产业政策的重要内容,对养老金体系发展具有深远的影响。加快出台有关税收优惠政策,必将引导和鼓励企业和居民通过购买年金保险的方式获得风险保障,从而促进商业养老保险的发展。
在2008年12月13日国务院办公厅发布《国务院关于当前金融促进经济发展的若干意见》指出：发展个人、团体养老等保险业务,鼓励和支持有条件企业通过商业保险建立多层次养老保障计划,研究对养老保险投保人给予延迟纳税等税收优惠。
“金融30条”中首次从国家层面明确“研究对养老保险投保人给予延迟纳税等税收优惠”,标志着税收优惠的步伐正式迈出,对保险行业的发展具有重要意义。在税收递延的机制下,投保人将有望在税前列支保费,在领取保险金时再缴纳税款。由于在购买保险和领取保险金的时候,投保人处于不同的生命阶段,其边际税率有非常大的区别,养老保险税收递延对于投保人有非常大的税收优惠。这项政策一旦实行,将大大降低个人养老支出,间接鼓励消费,促进保费收入的快速增长。本文通过类比国外发达国家为促进个人储蓄养老保险发展而普遍制定的税优政策,着重阐述在我国现行的养老保险制度下,基本养老保险还没有普及,而作为第二支柱的企业年金目前整体水平还很低、发展缓慢的形势下,亟需用税收优惠政策支持作为第三支柱的个人储蓄养老保险快速发展,并提出了具体的税收政策建议。
遵循以上思路,本文共分为五部分：
第一部分是本文的导论部分,阐明了本文的选题背景和研究意义,回顾了国内学者对个人储蓄养老保险的税收优惠政策的的研究成果和国外的个人储蓄养老保险税收政策的概况,为后面章节的论述提供了理论铺垫。学者们分析了我国个人储蓄养老保险发展的必要性与迫切性,认为个人购买养老保险对缓解我国日益严峻的养老问题起到重要的作用；针对目前我国个人购买养老保险发展缓慢,规模不大的现状,提出了应该制定相应的税收政策鼓励个人购买养老保险。从国内外的研究现状来看,大多只是简单介绍国外养老保险制度的多,结合我国实际情况进行系统分析比较的少；针对缴费和领取阶段探讨,没有涉及到对积累阶段或是一带而过；大部分学者只是得出了我国可行的税优模式,没有进一步探讨具体的、制定政策时候注意的问题,比如说税基、税率如何确定等。这就凸显了本文研究的必要性。
第二部分分析了个人储蓄养老保险的发展及其税收政策,在分析我国个人储蓄养老保险发展现状的基础上,结合世界各国养老保险制度改革的主流趋势,得出了我国也亟需发展个人储蓄养老保险的结论。并且通过对养老保险税赋制度的理论基础分析,得出了为使激励效应最大,在我国经济允许的国情下,我国应该采取EET的税优模式。
第三部分主要比较了国外个人储蓄养老保险的税收政策并得出了如下启示：首先要明确个人储蓄养老保险的发展定位,其次要用完善的法规制度来引导和调节,并且在税优制度设计过程中要兼顾公平和效率
第四部分主要分析了我国实行个税递延养老保险的天津和上海试点的情况,并且得出了如下启示：税优政策出台一定要取得税务部门的支持,政策设计体现公平和易行,并且还应涉及对个人养老保险投资收益的优惠规定。
第五部分提出了我国个人储蓄养老保险的税收政策建议。具体分析了我国制定个人储蓄养老保险税收政策应遵循的原则,提出了我国在具体设计税优政策时应注意的问题,包括应可行的税优模式、税基及其税率,最后强调了在政策实施过程中应加强税收监管。
纵览全文,文章的主要贡献和特色在于：
第一,个人储蓄养老保险是保险学界研究的热点问题。尤其是当前我国政府高度重视对个人储蓄养老保险税优政策的尽快出台,本文更是在学者们研究的基础上深入探讨了政策设计时要具体考虑的税基和税率等问题。
第二,本文不仅类比了国外发达国家的相对成熟的个人储蓄养老保险的税收优惠政策,并且适时引入了我国当前的天津和上海的试点情况进行分析,时效性和针对性更强。
当然,本文还有不少不足之处和有待进一步研究的问题。由于实证分析的限制,以及数据资料收集过程中遇到了困难,并且我国尚处于探索个人储蓄养老保险税收政策的阶段,因此缺少对个人储蓄型养老保险市场的实证研究,这不得不说是本文写作过程中笔者最大的遗憾。论文的遗憾与不足,希望我能在今后的学习工作中,能够进一步学习与研究,有所突破。
With the rapid economic development and the big progress of human civilization, pension problems have increasingly become the focal point. As a common old-age social security system that countries have built, pension insurance has been highly valued since its establishment. The pension insurance system of three pillars has become the way that most countries set to address the pension problem.
The three-pillar pension insurance system the means that, the first pillar of the social basic pension insurance, the second pillar means the supplementary pension insurance (annuity) built by the enterprises, and the third pillar of old-age insurance personal savings. China's pension system has also been basically established after years of continuous improvement.
At present the world faces the challenge of an aging population, and the countries'public pension systems encounter the payments crisis. In order to alleviate the pressure brought about by the aging of the population of the government, countries have to make reform of pension insurance system against the current system, which mainly focus on reducing the responsibility of the government pension and expanding responsibilities of individuals, businesses and other market actors.
Similarly, as China's aging population increases, government-led basic endowment insurance encounters increasing pressure and is unable to meet the needs of post-retirement life of older workers. Annuity and personal pension insurance should play a complementary role to form the three-pillar pension structure to meet financial requirements of the workers after retirement. In 1991, China has proposed to establish a basic old-age insurance, supplementary pension insurance and personal savings, a combination of old-age insurance and pension insurance system, the multi-storey. It has become a generally accepted concept of the academic community that the second and third pillar needs the policy support.
Tax policy, as an important means of regulating the national economy and the national industrial policy, it plays important roles in far-reaching development of the pension system. Speeding up the introduction of the tax incentives will guide and encourage businesses and residents purchasing the annuity insurance, a way to obtain risk protection, thereby contributing to the development of commercial pension insurance.
In December 13,2008 the State Council issued " the observations of current financial and promoting economic development " pointed out that, we should develop individual, group pension and support qualified enterprises to establish a multi-level old-age commercial insurance protection scheme, and study on other tax preferences given to old-age insurance policyholders such as deferred tax.
"Financial 30" for the first time sets a clear research on the tax preferences such as deferred tax given to pension insurance policyholders from the national level, which marks the official made the pace of tax incentives. It makes great significance to the development of the insurance industry. With the tax deferred mechanism, the insured will be expected to be charged with pre-tax premiums and should pay tax when collecting benefits. As the insured will be at different stages of life when purchasing and receiving the benefits, the marginal tax rate is highly different, so the tax deferred pension have very large tax breaks. This policy, once implemented, will greatly reduce the personal pension spending and indirectly encourage consumption, and at last will promote the rapid growth of premium. This article first analogizes the tax priorities established by the policy foreign countries for promoting the development of individual savings-based pension insurance, and then analyzes that in China's current old-age insurance system, the basic old-age insurance is not yet universal, but the second pillar, the enterprise annuity is still in very slow development, we should use tax incentives to support the individual savings-based pension to make rapid development, at last this article proposes specific tax policy recommendations.
The first part is the introduction part of this article, which sets out the background and research significance, recalls the domestic academics on the tax incentives of individual savings-based pension insurance and abroad overviews of old-age insurance tax policy, in order to provide the theoretical groundwork of the discussion of later chapters. Scholars have analyzed the necessity and urgency of the development of China's individual savings-based pension insurance, and agree that individual purchase of old-age insurance will play an important role in alleviating the increasingly serious social issue in China; put forward the appropriate tax policy should be developed to encourage individuals to purchase old-age insurance towards the present slow development of old-age insurance. Most of the current research at home and abroad just make brief overview of foreign pension insurance system, and seldom make a systematic analysis combined with the actual situation of China; most of the research just discuss the stages of paying and receiving benefits and did not relate to the accumulation phase; most scholars arrived at the model of a viable and no further discussion, such as the tax base and how to determine the tax rate. This highlights the need for this study.
The second part analyzes the development of individual savings-based pension insurance and the tax policy, on the basis of analyzing the development of China's individual savings-based pension insurance, combined with the mainstream trend of reform of old-age insurance system around the world, concluded that our country is in urgent need to develop individual savings-based pension insurance. And through the theoretical analysis of tax system, concluded that for making the largest incentive effects, if China's economic conditions permits, the country should take priority mode of EET model.
The third part comprises the foreign tax policy of individual savings-based pension insurance and have reached the following revelation, first, make a clear orientation of the development of individual savings-based pension insurance, followed by using a sound regulatory system to guide and regulate, and tax design of the system should balance the fairness and efficiency.
The fourth part mainly analyzes the situation of the tax deferred pension insurance in Tientsin and Shanghai and obtained the following revelation, tax policy priority must obtain support of the tax department, the policy should be designed easily and fairly, the should also deal with the investment benefits.
The fifth section presents our personal the tax policy recommendations of individual savings-based pension insurance. A detailed analysis of the principle of tax policy was given, and puts forward the specific situations that should pay attention to when designing our tax policy, which includes taxes excellent model to be feasible, the tax base and tax rates, concluded that the implementation process should strengthen the tax administration.
The article's main contribution and features are:
First, the topics of novelty. Research on individual savings-based pension is a hot issue. In particular, the current Chinese Government attaches great importance to setting tax policy as soon as possible, this article is the study based on the scholars and deeply discusses the specific issues such as the tax base and tax rates.
Second, the unique approach. This analogy is not only comprises the tax incentives of foreign countries, and introduces the situation of Tianjin and Shanghai of China's current pilot, so the article is targeted.
Of course, there are also many shortcomings in this article that should be further studied. As the empirical analysis of the constraints, and difficulties encountered in the process of data collection, and tax policy of individual savings-based pension in China is still in the exploration stage, so this article lacks the empirical research, it has to be said that this is the thing I mostly regret. I hope that I can make breakthroughs during further study and research.
当前在世界人口老龄化的挑战下,各国的公共养老保险制度都面临支付危机。为了缓解人口老龄化带来的政府支出压力,各国纷纷采取对策对现有的养老保险制度进行全方位改革,主要是从减轻部分政府养老责任,扩大个人、企业等市场主体承担更多养老保险责任入手进行改革。
同样,随着我国老龄人口的增加,以政府为主导的基本养老保险的压力不断加大,无法满足老年职工退休后生活品质的保障,因此需要企业年金和个人养老保险发挥补充作用,形成三支柱的养老金架构,满足职工退休后经济上的要求。我国在1991年就提出要建立基本养老保险、补充养老保险和个人储蓄性养老保险相结合的多层次养老保险体系。为第二、三支柱的发展提供政策支持,这也成为学术界普遍认同的理念。
税收政策作为国民经济调控的重要手段和国家产业政策的重要内容,对养老金体系发展具有深远的影响。加快出台有关税收优惠政策,必将引导和鼓励企业和居民通过购买年金保险的方式获得风险保障,从而促进商业养老保险的发展。
在2008年12月13日国务院办公厅发布《国务院关于当前金融促进经济发展的若干意见》指出：发展个人、团体养老等保险业务,鼓励和支持有条件企业通过商业保险建立多层次养老保障计划,研究对养老保险投保人给予延迟纳税等税收优惠。
“金融30条”中首次从国家层面明确“研究对养老保险投保人给予延迟纳税等税收优惠”,标志着税收优惠的步伐正式迈出,对保险行业的发展具有重要意义。在税收递延的机制下,投保人将有望在税前列支保费,在领取保险金时再缴纳税款。由于在购买保险和领取保险金的时候,投保人处于不同的生命阶段,其边际税率有非常大的区别,养老保险税收递延对于投保人有非常大的税收优惠。这项政策一旦实行,将大大降低个人养老支出,间接鼓励消费,促进保费收入的快速增长。本文通过类比国外发达国家为促进个人储蓄养老保险发展而普遍制定的税优政策,着重阐述在我国现行的养老保险制度下,基本养老保险还没有普及,而作为第二支柱的企业年金目前整体水平还很低、发展缓慢的形势下,亟需用税收优惠政策支持作为第三支柱的个人储蓄养老保险快速发展,并提出了具体的税收政策建议。
遵循以上思路,本文共分为五部分：
第一部分是本文的导论部分,阐明了本文的选题背景和研究意义,回顾了国内学者对个人储蓄养老保险的税收优惠政策的的研究成果和国外的个人储蓄养老保险税收政策的概况,为后面章节的论述提供了理论铺垫。学者们分析了我国个人储蓄养老保险发展的必要性与迫切性,认为个人购买养老保险对缓解我国日益严峻的养老问题起到重要的作用；针对目前我国个人购买养老保险发展缓慢,规模不大的现状,提出了应该制定相应的税收政策鼓励个人购买养老保险。从国内外的研究现状来看,大多只是简单介绍国外养老保险制度的多,结合我国实际情况进行系统分析比较的少；针对缴费和领取阶段探讨,没有涉及到对积累阶段或是一带而过；大部分学者只是得出了我国可行的税优模式,没有进一步探讨具体的、制定政策时候注意的问题,比如说税基、税率如何确定等。这就凸显了本文研究的必要性。
第二部分分析了个人储蓄养老保险的发展及其税收政策,在分析我国个人储蓄养老保险发展现状的基础上,结合世界各国养老保险制度改革的主流趋势,得出了我国也亟需发展个人储蓄养老保险的结论。并且通过对养老保险税赋制度的理论基础分析,得出了为使激励效应最大,在我国经济允许的国情下,我国应该采取EET的税优模式。
第三部分主要比较了国外个人储蓄养老保险的税收政策并得出了如下启示：首先要明确个人储蓄养老保险的发展定位,其次要用完善的法规制度来引导和调节,并且在税优制度设计过程中要兼顾公平和效率
第四部分主要分析了我国实行个税递延养老保险的天津和上海试点的情况,并且得出了如下启示：税优政策出台一定要取得税务部门的支持,政策设计体现公平和易行,并且还应涉及对个人养老保险投资收益的优惠规定。
第五部分提出了我国个人储蓄养老保险的税收政策建议。具体分析了我国制定个人储蓄养老保险税收政策应遵循的原则,提出了我国在具体设计税优政策时应注意的问题,包括应可行的税优模式、税基及其税率,最后强调了在政策实施过程中应加强税收监管。
纵览全文,文章的主要贡献和特色在于：
第一,个人储蓄养老保险是保险学界研究的热点问题。尤其是当前我国政府高度重视对个人储蓄养老保险税优政策的尽快出台,本文更是在学者们研究的基础上深入探讨了政策设计时要具体考虑的税基和税率等问题。
第二,本文不仅类比了国外发达国家的相对成熟的个人储蓄养老保险的税收优惠政策,并且适时引入了我国当前的天津和上海的试点情况进行分析,时效性和针对性更强。
当然,本文还有不少不足之处和有待进一步研究的问题。由于实证分析的限制,以及数据资料收集过程中遇到了困难,并且我国尚处于探索个人储蓄养老保险税收政策的阶段,因此缺少对个人储蓄型养老保险市场的实证研究,这不得不说是本文写作过程中笔者最大的遗憾。论文的遗憾与不足,希望我能在今后的学习工作中,能够进一步学习与研究,有所突破。
With the rapid economic development and the big progress of human civilization, pension problems have increasingly become the focal point. As a common old-age social security system that countries have built, pension insurance has been highly valued since its establishment. The pension insurance system of three pillars has become the way that most countries set to address the pension problem.
The three-pillar pension insurance system the means that, the first pillar of the social basic pension insurance, the second pillar means the supplementary pension insurance (annuity) built by the enterprises, and the third pillar of old-age insurance personal savings. China's pension system has also been basically established after years of continuous improvement.
At present the world faces the challenge of an aging population, and the countries'public pension systems encounter the payments crisis. In order to alleviate the pressure brought about by the aging of the population of the government, countries have to make reform of pension insurance system against the current system, which mainly focus on reducing the responsibility of the government pension and expanding responsibilities of individuals, businesses and other market actors.
Similarly, as China's aging population increases, government-led basic endowment insurance encounters increasing pressure and is unable to meet the needs of post-retirement life of older workers. Annuity and personal pension insurance should play a complementary role to form the three-pillar pension structure to meet financial requirements of the workers after retirement. In 1991, China has proposed to establish a basic old-age insurance, supplementary pension insurance and personal savings, a combination of old-age insurance and pension insurance system, the multi-storey. It has become a generally accepted concept of the academic community that the second and third pillar needs the policy support.
Tax policy, as an important means of regulating the national economy and the national industrial policy, it plays important roles in far-reaching development of the pension system. Speeding up the introduction of the tax incentives will guide and encourage businesses and residents purchasing the annuity insurance, a way to obtain risk protection, thereby contributing to the development of commercial pension insurance.
In December 13,2008 the State Council issued " the observations of current financial and promoting economic development " pointed out that, we should develop individual, group pension and support qualified enterprises to establish a multi-level old-age commercial insurance protection scheme, and study on other tax preferences given to old-age insurance policyholders such as deferred tax.
"Financial 30" for the first time sets a clear research on the tax preferences such as deferred tax given to pension insurance policyholders from the national level, which marks the official made the pace of tax incentives. It makes great significance to the development of the insurance industry. With the tax deferred mechanism, the insured will be expected to be charged with pre-tax premiums and should pay tax when collecting benefits. As the insured will be at different stages of life when purchasing and receiving the benefits, the marginal tax rate is highly different, so the tax deferred pension have very large tax breaks. This policy, once implemented, will greatly reduce the personal pension spending and indirectly encourage consumption, and at last will promote the rapid growth of premium. This article first analogizes the tax priorities established by the policy foreign countries for promoting the development of individual savings-based pension insurance, and then analyzes that in China's current old-age insurance system, the basic old-age insurance is not yet universal, but the second pillar, the enterprise annuity is still in very slow development, we should use tax incentives to support the individual savings-based pension to make rapid development, at last this article proposes specific tax policy recommendations.
The first part is the introduction part of this article, which sets out the background and research significance, recalls the domestic academics on the tax incentives of individual savings-based pension insurance and abroad overviews of old-age insurance tax policy, in order to provide the theoretical groundwork of the discussion of later chapters. Scholars have analyzed the necessity and urgency of the development of China's individual savings-based pension insurance, and agree that individual purchase of old-age insurance will play an important role in alleviating the increasingly serious social issue in China; put forward the appropriate tax policy should be developed to encourage individuals to purchase old-age insurance towards the present slow development of old-age insurance. Most of the current research at home and abroad just make brief overview of foreign pension insurance system, and seldom make a systematic analysis combined with the actual situation of China; most of the research just discuss the stages of paying and receiving benefits and did not relate to the accumulation phase; most scholars arrived at the model of a viable and no further discussion, such as the tax base and how to determine the tax rate. This highlights the need for this study.
The second part analyzes the development of individual savings-based pension insurance and the tax policy, on the basis of analyzing the development of China's individual savings-based pension insurance, combined with the mainstream trend of reform of old-age insurance system around the world, concluded that our country is in urgent need to develop individual savings-based pension insurance. And through the theoretical analysis of tax system, concluded that for making the largest incentive effects, if China's economic conditions permits, the country should take priority mode of EET model.
The third part comprises the foreign tax policy of individual savings-based pension insurance and have reached the following revelation, first, make a clear orientation of the development of individual savings-based pension insurance, followed by using a sound regulatory system to guide and regulate, and tax design of the system should balance the fairness and efficiency.
The fourth part mainly analyzes the situation of the tax deferred pension insurance in Tientsin and Shanghai and obtained the following revelation, tax policy priority must obtain support of the tax department, the policy should be designed easily and fairly, the should also deal with the investment benefits.
The fifth section presents our personal the tax policy recommendations of individual savings-based pension insurance. A detailed analysis of the principle of tax policy was given, and puts forward the specific situations that should pay attention to when designing our tax policy, which includes taxes excellent model to be feasible, the tax base and tax rates, concluded that the implementation process should strengthen the tax administration.
The article's main contribution and features are:
First, the topics of novelty. Research on individual savings-based pension is a hot issue. In particular, the current Chinese Government attaches great importance to setting tax policy as soon as possible, this article is the study based on the scholars and deeply discusses the specific issues such as the tax base and tax rates.
Second, the unique approach. This analogy is not only comprises the tax incentives of foreign countries, and introduces the situation of Tianjin and Shanghai of China's current pilot, so the article is targeted.
Of course, there are also many shortcomings in this article that should be further studied. As the empirical analysis of the constraints, and difficulties encountered in the process of data collection, and tax policy of individual savings-based pension in China is still in the exploration stage, so this article lacks the empirical research, it has to be said that this is the thing I mostly regret. I hope that I can make breakthroughs during further study and research.
引文
①王平生： 《论寿险业在解决中国贫困问题中的作用》保险研究,2006年第1期
②崔烨:《金融30条惠及保险业 税收政策行业门槛或突破》新闻晚报,2008-12-17
③林天义： 《个人购买商业养老保险税收模式选择》全国商情(经济理论研究),2007年第4期
④中国保监会： 《养老保险国别研究及对中国的启示》,2007年1月
⑤冯晓增： 《应实行商业养老保险税收优惠》两会专题
⑥邱晓彦、陈收： 《高储蓄率下养老金与个税缴纳激励联动的应用探索》,金融与保险,2009年1月
⑦孙立娟： 《国外个人年金保险的发展经验及启示》,江西财经大学学报,2008年第5期
⑧张洪涛： 《保险经济学》,2006年
⑨朱仲群： 《商业养老保险发展中的税收问题及政策建议》中国金融,2007年12期
⑩陈庆华： 《美国的老年社会保障制度》世界经济,2007年3月
11席卫群： 《日本养老保险的税收政策及启示》各国税收纵横,2007年8月
12孟庆平： 《养老保险市场化改革：国际经验与中国政策选择》,2008年5月30日
13Kwang-Yeol Yoo, Alain de Serres:Tax Treatment of Private Pension Savings in OECD Countries
14中国保监会, 《养老保险国别研究及对中国的启示》,2007年1月
15瑞士再保险公司年金： 长寿风险私营解决方案[R].sigma,2007
16中国养老金网： 《国外个人养老保险的发展研究报告》,2009年10月
17邱晓彦、陈收： 《高储蓄率下养老金与个税缴纳激励联动的应用探索》,金融与保险,2009年1月
18 Kwang-Yeol Yoo, Alain de Serres:Tax Treatment of Private Pension Savings in OECD Countries
19中国保监会, 《养老保险国别研究及对中国的启示》,2007年1月
20候立平, 《欧美养老保险改革及其启示》2008年6月。
1朱青涉外会计中国保险报[N].2007,7
2胡金华： 《税优细则未出上海试点个人税延型养老险仍难》,华夏时报2009年4月4日
23林正义:《个人购买商业养老保险税收模式选择》,会计理论。2007年8月
24朱俊生,庹国驻： 《论做大个人养老年金保险市场》,首都经济贸易大学学报,2007年第4期
26彭雪梅： 《企业年金的税收政策研究》,2004年
[1]王骄阳：《贫困地区个人养老保险的探讨》,广西金融研究,2001年9月
[2]王平生：《论寿险业在解决中国贫困问题中的作用》保险研究,2006年第1期
[3]乔潮：《个人养老保险问题的思考》西安航空技术高等专科学校学报,2007年第6期
[4]朱仲群：《商业养老保险发展中的税收问题及政策建议》专题：关注中国商业养老保险发展,2007年第12期
[5]林天义：《个人购买商业养老保险税收模式选择》全国商情(经济理论研究),2007年第4期
[6]冯晓增：《应实行商业养老保险税收优惠》两会专题
[7]王平生.论寿险业在解决中国贫困问题中的作用[J].保险研究,2006年01月
[8]吴定富.全面落实科学发展观努力建设新型行业促进保险业又快又好的发展[J].保险研究,2006年01月
[9]崔烨.金融30条惠及保险业税收政策行业门槛或突破[M]新闻晚报,2008年12月17日
[10]中国保监会,养老保险国别研究及对中国的启示[M].经济管理出版社,2007年01月
[11]邱晓彦,陈收.高储蓄率下养老金与个税缴纳激励联动的应用探索.金融与保险,2009年1月
[12]孙立娟.国外个人年金保险的发展经验及启示.江西财经大学学报,2008年第五期
[13]张洪涛.保险经济学,2006年
[14]陈庆华.美国的老年社会保障制度,世界经济,2007年3月
[15]席卫群.日本养老保险的税收政策及启示,各国税收纵横,2007年8月
[16]孟庆平.养老保险市场化改革：国际经验与中国政策选择,2008年5月30日
[17]瑞士再保险公司年金,长寿风险私营解决方案[R],sigma.2007
[18]中国养老金网.国外个人养老保险的发展研究报告,2009年10月
[19]候立平.欧美养老保险改革及其启示.2008年6月
[20]朱青.涉外会计.中国保险报[N].2007,7
[21]殷灿江.对开拓农村寿险市场的思考[J],保险研究,2005(1).
[22]胡金华.税优细则未出上海试点个人税延险仍难.华夏时报,2009年4月4日
[23]朱俊生.论做大个人养老年金保险市场[M].首都经济贸易大学学报,2007年第四期
[24]彭雪梅.企业年金的税收政策研究[M].西南财经大学出版社,2004.
[26]罗伯特·霍尔茨曼,理查德。欣茨等著,郑秉文等译.21世纪的老年收入保障—养老金制度改革的国际比较[M].中国劳动社会保障出版社,2006.
[27]孙立平.社会转型：发展社会学的新议题[J].社会学研究,2005.1.
[28]Kwang-Yeol Yoo, Alain de Serres:Tax Treatment of Private Pension Savings in OECD Countries
[29]Iglesias, Augusto.Palacios, Robert J, Management Pbulic Pension Reserves, The World Bank,Research Working Papers,2002
[30]Queisser, Monki Pension Reform from Latin Amercia.OECD Development Center.Policy Brief NO.15.1999
[31]国家统计局网站http://www.stats.gov.cn/
[32]中华人民共和国劳动和社会保障部网：http://www.molss.gov.cn/index/index.htm
[33]http://www.zjol.com.cn/05money/system/2007/09/29/008842405.shtml
[34]关于印发《农村小额人身保险试点方案》的通知.保监发[2008]47号
[35]中国论文下载中心：http://www.studa.net/Insures/060815/15172446.html
[36]中国保监会网：http://www,circ.gov.cn/Portal0/InfoModule 7573/51564.htm
②崔烨:《金融30条惠及保险业 税收政策行业门槛或突破》新闻晚报,2008-12-17
③林天义： 《个人购买商业养老保险税收模式选择》全国商情(经济理论研究),2007年第4期
④中国保监会： 《养老保险国别研究及对中国的启示》,2007年1月
⑤冯晓增： 《应实行商业养老保险税收优惠》两会专题
⑥邱晓彦、陈收： 《高储蓄率下养老金与个税缴纳激励联动的应用探索》,金融与保险,2009年1月
⑦孙立娟： 《国外个人年金保险的发展经验及启示》,江西财经大学学报,2008年第5期
⑧张洪涛： 《保险经济学》,2006年
⑨朱仲群： 《商业养老保险发展中的税收问题及政策建议》中国金融,2007年12期
⑩陈庆华： 《美国的老年社会保障制度》世界经济,2007年3月
11席卫群： 《日本养老保险的税收政策及启示》各国税收纵横,2007年8月
12孟庆平： 《养老保险市场化改革：国际经验与中国政策选择》,2008年5月30日
13Kwang-Yeol Yoo, Alain de Serres:Tax Treatment of Private Pension Savings in OECD Countries
14中国保监会, 《养老保险国别研究及对中国的启示》,2007年1月
15瑞士再保险公司年金： 长寿风险私营解决方案[R].sigma,2007
16中国养老金网： 《国外个人养老保险的发展研究报告》,2009年10月
17邱晓彦、陈收： 《高储蓄率下养老金与个税缴纳激励联动的应用探索》,金融与保险,2009年1月
18 Kwang-Yeol Yoo, Alain de Serres:Tax Treatment of Private Pension Savings in OECD Countries
19中国保监会, 《养老保险国别研究及对中国的启示》,2007年1月
20候立平, 《欧美养老保险改革及其启示》2008年6月。
1朱青涉外会计中国保险报[N].2007,7
2胡金华： 《税优细则未出上海试点个人税延型养老险仍难》,华夏时报2009年4月4日
23林正义:《个人购买商业养老保险税收模式选择》,会计理论。2007年8月
24朱俊生,庹国驻： 《论做大个人养老年金保险市场》,首都经济贸易大学学报,2007年第4期
26彭雪梅： 《企业年金的税收政策研究》,2004年
[1]王骄阳：《贫困地区个人养老保险的探讨》,广西金融研究,2001年9月
[2]王平生：《论寿险业在解决中国贫困问题中的作用》保险研究,2006年第1期
[3]乔潮：《个人养老保险问题的思考》西安航空技术高等专科学校学报,2007年第6期
[4]朱仲群：《商业养老保险发展中的税收问题及政策建议》专题：关注中国商业养老保险发展,2007年第12期
[5]林天义：《个人购买商业养老保险税收模式选择》全国商情(经济理论研究),2007年第4期
[6]冯晓增：《应实行商业养老保险税收优惠》两会专题
[7]王平生.论寿险业在解决中国贫困问题中的作用[J].保险研究,2006年01月
[8]吴定富.全面落实科学发展观努力建设新型行业促进保险业又快又好的发展[J].保险研究,2006年01月
[9]崔烨.金融30条惠及保险业税收政策行业门槛或突破[M]新闻晚报,2008年12月17日
[10]中国保监会,养老保险国别研究及对中国的启示[M].经济管理出版社,2007年01月
[11]邱晓彦,陈收.高储蓄率下养老金与个税缴纳激励联动的应用探索.金融与保险,2009年1月
[12]孙立娟.国外个人年金保险的发展经验及启示.江西财经大学学报,2008年第五期
[13]张洪涛.保险经济学,2006年
[14]陈庆华.美国的老年社会保障制度,世界经济,2007年3月
[15]席卫群.日本养老保险的税收政策及启示,各国税收纵横,2007年8月
[16]孟庆平.养老保险市场化改革：国际经验与中国政策选择,2008年5月30日
[17]瑞士再保险公司年金,长寿风险私营解决方案[R],sigma.2007
[18]中国养老金网.国外个人养老保险的发展研究报告,2009年10月
[19]候立平.欧美养老保险改革及其启示.2008年6月
[20]朱青.涉外会计.中国保险报[N].2007,7
[21]殷灿江.对开拓农村寿险市场的思考[J],保险研究,2005(1).
[22]胡金华.税优细则未出上海试点个人税延险仍难.华夏时报,2009年4月4日
[23]朱俊生.论做大个人养老年金保险市场[M].首都经济贸易大学学报,2007年第四期
[24]彭雪梅.企业年金的税收政策研究[M].西南财经大学出版社,2004.
[26]罗伯特·霍尔茨曼,理查德。欣茨等著,郑秉文等译.21世纪的老年收入保障—养老金制度改革的国际比较[M].中国劳动社会保障出版社,2006.
[27]孙立平.社会转型：发展社会学的新议题[J].社会学研究,2005.1.
[28]Kwang-Yeol Yoo, Alain de Serres:Tax Treatment of Private Pension Savings in OECD Countries
[29]Iglesias, Augusto.Palacios, Robert J, Management Pbulic Pension Reserves, The World Bank,Research Working Papers,2002
[30]Queisser, Monki Pension Reform from Latin Amercia.OECD Development Center.Policy Brief NO.15.1999
[31]国家统计局网站http://www.stats.gov.cn/
[32]中华人民共和国劳动和社会保障部网：http://www.molss.gov.cn/index/index.htm
[33]http://www.zjol.com.cn/05money/system/2007/09/29/008842405.shtml
[34]关于印发《农村小额人身保险试点方案》的通知.保监发[2008]47号
[35]中国论文下载中心：http://www.studa.net/Insures/060815/15172446.html
[36]中国保监会网：http://www,circ.gov.cn/Portal0/InfoModule 7573/51564.htm