China's Endowment Insurance Tax Deferred Type Regional Development Research

Personal tax-deferred pension insurance by providing tax incentives for enterpriseemployees, in order to encourage them to purchase individual commercial pensioninsurance. Shanghai will be the first experimental city of tax-deferred pension insurance inour county, after the success of the pilot will be implemented all around the country. Thelevel of economic development in Shanghai is higher than most of the provinces in ourcountry, so its preferential tax policy is not representative view. Because of the differencesamong the three regions（east、central、west）, sub-regionalization to make tax-deferredpension insurance policy can better reflect the fairness of China’s pension system, give fullplay to the complementary role of a tax-deferred pension insurance of China’s basicold-age insurance.In this paper, based on the analysis of the three regional development differences,learn from foreign experience in making policies of personal tax-deferred pensioninsurance, then build a sub-region tax-deferred pension insurance policies. In thebackground analysis on the differences of the three regions, mainly contains the elderlypopulation structure, the economic indicators, the development of the insurance industryas well as the three pillars of the old-age security system，demonstrate the necessity ofsub-regional implementation for a tax-deferred pension insurance. By analyzing thefinancial situation and the potential market of each region, demonstrates the feasibility ofthe implementation regionalization tax-deferred pension insurance in China. Moreadequate experience in foreign developed countries to implement preferential tax policiesfor personal savings for old age，this essay based on the differences in the three regions,built a tax regionalization characteristics delivery extension of the pension insurancesystem.