人口与经济Issue(1)：16-33,18.DOI:10.3969/j.issn.1000-4149.2023.00.063
个人养老金税收优惠政策何以可为?
Why Can Tax Incentive Policy of Private Pension Be?:Experience and Inspiration from the United States,Germany and Australia
摘要
Abstract
The development of private pension is an important measure to improve the pension insurance system and actively respond to the challenges of population aging,and flexible and efficient tax incentive policies are the key elements to promote the high-quality development of private pension systems.Although China has formulated the tax incentive policy of private pension in recent years,there are still many problems,which seriously hamper the high-quality development of the private pension system.This article delves into important issues such as the main practices,basic characteristics,implementation effects,and implications for China of tax incentive policies of private pension in typical countries such as the United States,Germany and Australia,based on literature research and comparative analysis.Research has found that after decades of active exploration,the United States,Germany and Australia have gradually established flexible and efficient tax incentive policies of private pension,which are mainly reflected in five aspects:flexible and diverse incentive methods,policy formulation and legislation taking the lead,gradual policy adjustment,paying attention to the needs of low-income groups,and encouraging families as insured objects,effectively promoting the development and maturity of their private pension systems.However,while these typical countries have achieved remarkable results in private pension tax incentive policies,they still face practical difficulties such as insufficient attractiveness to low-income groups.This paper analyzed the main problems in China's private pension tax incentive policies based on the beneficial experiences and profound lessons learned from typical countries,and proposed more targeted insights.It is suggested that China's tax incentive policies of private pension should be improved in four aspects:The first is to introduce multiple tax incentive models to enhance the attractiveness of the policies.The second is to highlight the accuracy of tax incentive policies and promote the tilt of incentive resources towards low-income groups.The third is to enhance the flexibility of tax incentive policies and encourage individuals to reasonably allocate tax incentive amounts.The fourth is that tax incentive policies should support family participation in insurance.关键词
个人养老金/税收优惠政策/多支柱养老保险体系Key words
private pension/tax incentive policy/multi-pillar pension system分类
社会科学引用本文复制引用
谢勇才,范傲..个人养老金税收优惠政策何以可为?[J].人口与经济,2024,(1):16-33,18.基金项目
国家社会科学基金青年项目"中国跨国劳动者的社会保障风险及其化解机制研究"(20CSH084) （20CSH084）
中央高校基本科研业务费资助重点项目(2023WKYXZD012). （2023WKYXZD012）
