摘要
通过税收优惠鼓励个人购买养老保险是发达国家的普遍做法。本文首先基于历史数据构建养老金替代率预测模型,分析基本养老金替代率的逐年下降趋势。继而构建精算模型测算不同情形下达到一定目标替代率下个税递延养老保险的年缴费额,在此基础上就个税递延养老保险的缴费设计提出政策建议。
Using tax incentive to encourage individuals to buy pension insurance is common in developed coun- tries. This paper firstly built a model to predict the basic pension replacement ratio based on historical data and ana- lysed the declining trend of the ratio. Then it used an actuarial model to calculate the annual premium required to achieve certain target replacement ratio under different situations respectively. On the basis of the abovementioned researches, the paper offered recommendations on how to design premium payment plans for tax-deferred individual pension insurance.
出处
《保险研究》
CSSCI
北大核心
2013年第12期65-73,共9页
Insurance Studies
基金
中央高校基本科研业务费(2010221049)
关键词
个税递延
养老保险
替代率
tax-deferred
retirementinsurance
replacement
