Program Design Of Shanghai "Income Tax Deferred" Pension

As China gradually into the "aging" society, economically developed coastalareas such as the "aging population" is the speed beyond the speed of the Westerndeveloped countries in the same period. It followed by the the lack of social responseto "aging" of preparation, especially in old-age security, retirement income, which hasbeen the focus of the community.In this study, the status of China’s social security as the starting point to "taxdeferred" pension insurance as the main characteristics of research content.Quantitative research and qualitative research as the main research tools, in manyways to analyze the "tax deferred" pension insurance program. Papers include thefollowing major areas:First, the "tax deferred" type defines the concept of old-age insurance, the "threepillar" pension position and role model in our country come to trial,"a tax deferred,"the need for old-age insurance, but also by foreign related to "tax-deferred-type"analysis and comparison of pension insurance products, summed up the relevantexperience and inspiration. The same time, domestic scholars combing old-ageinsurance for this type of research, summarized in our trial "tax extension-type"insurance program required attention.Then, through our social insurance "three pillars" of the status quo analysis,highlighting the "tax deferred type" the need for old-age insurance.Meanwhile, the adoption of "a tax deferred-type" field research endowmentinsurance and interviews, found the people finally get a Shanghai-based old-ageinsurance on the insured wishes the data obtained income, age, these two parameters to determine will ensure the most important factor.Comprehensive research data, this building in Shanghai,"a type of taxdeferred" pension insurance program. The main contents are:(1)" Tax deferred," the levy calculation basis;(2) Payment mode and payment treatment model;(3) Multi-model comparison analysis of tax incentives;(4) The pension fund regulation and investment.By several aspects of the research and analysis, initially defined the "taxdeferred" pension insurance program mode of operation.Then, through theestablishment of "a type of tax deferred" pension replacement rate model, estimates ofthe replacement rate (about11%), in line with the country on the "third pillar" pensioninsurance,10%of the target, further confirmed by the program practical and effective.And from the replacement rate and age, income, relationships begin to design a setdesigned to improve older (relatively short period of payment) the insured’s "human"replacement rate compensation package, in order to solve this part of the populationreplacement rates.Second, from the perspective of quantitative analysis demonstrated a Shanghai "atax deferred type" trial of the economic cost of pension insurance, if the trial provesthat Shanghai,"a tax deferred" personal pension insurance, the state tax on the loss isacceptable, the type of insurance products is entirely feasible. It also analyzes the "taxdeferred type" old-age social insurance costs, mainly on the social equityimplications.Finally, summarize the previous problems found during the study, made somecountermeasures and suggestions, including: the development of appropriate policiesand strong convergence of tax training professional insurance managers and so on.