Research On The Implementation Scheme Of Guangdong Tax Deferred Commercial Pension Insurance

At present, the situation in China growing old before getting rich putting great pressure on China’s old-age insurance. China’s old-age insurance has three pillars, namely, basic old-age insurance, the enterprise supplementary old-age insurance and savings-oriented endowment insurance, tax deferred pension should belong to the third category, it and other types of insurance in the subject, format and coverage, and so has the difference and contact. Tax deferred pension insurance in China is conducive to healthy development of multi-level pension system, to promote the growth of the insurance industry, an impetus for life insurance types and long-term development, contribute to the achievement of the unity of efficiency and fairness, help to stimulate domestic demand and promote stable and healthy development of the economy.Guangdong area economic development differences big, exists problems with basic pension insurance coverage not wide, alternative rate partial high, basic pension insurance fund collection difficult, Fund paid capacity declined, to solution these problems, can reference virtue, national of advanced experience, considerations China Shanghai, and Tianjin pension insurance pilot policy and the effect, and based on Guangdong pension of status, for Guangdong tax deferred type pension insurance pilot of feasibility analysis, proposed Guangdong implementation tax deferred type pension insurance of policy recommends, Making Guangdong local tax deferred pension insurance legislation, for retirees and ignored the Freelancer to develop policies, set up a special tax-deferred pension insurance institution prudential management supervision and credit ratings, insurance funds supervision and increase their value. Through literature research, investigation, historical analysis and international landscape analysis methods, so as to design a flexible and fairness and feasibility of different preferences.