Research On Tax Policy Of Tax-deferred Pension Insurance Of China

Since 21 st Century, China ushered in the "aging society", the number of elderly population has raised much. How to“providing for the elderly” has become the social widespread concern. How to perfect our country social pension insurance system also has became an urgent problem to be solved. China’s current social pension insurance system exists the problem of unbalanced development; the "third pillar" personal supplementary endowment insurance is a short board of China’s social pension insurance system. The tax-deferred pension insurance is the key to stimulate the individual complement pension insurance‘s development of old-age pension insurance, the system itself has some advantages.At the same time, since 2008, China has successively promulgated trying a number of files to support the tax-deferred pension insurance products in China. It is worthy to mentioning that, in 2014 the Chinese State Council promulgated 《 "several opinions" on accelerating the development of modern insurance business》, it shows that China will carry out the tax-deferred pension insurance soon.Mature experience such as America, Germany, Britain, Japan and other countries shows that the right tax policy is the key to promote the tax-deferred pension insurance "easily and quickly". Only through rational design, the tax policy of tax-deferred pension insurance of China will promote the development of our country’s tax-deferred pension insurance, and to perfect China’s social pension insurance. Only in line with national conditions to solve the tax policy of tax-deferred pension insurance, which close to our national conditions to could solve our pension problem.In addition to the preface and conclusion, this article is divided into three parts:The first part is an overview of the tax policy of tax-deferred pension insurance, This part introduces the concept, preferential tax policy related to illustrate the necessity of developing the system in our country and the development of the system benefits. Before the whole article it’s necessary to clarify relevant concepts, to explain the realistic foundation of the tax policy of tax-deferred pension insurance of China and which will brings if we run the policy.The second part is the current situation and the analysis of the tax policy of tax-deferred pension insurance of China. This part introduces the development situation of the tax policy of tax-deferred pension insurance of China. Discussing the problems in China with the basic principles of tax law.Revealing and analyzing the fundamental causes of the existing problems.The third part is the path optimization of China’s tax deferred pension tax preferential system. This part analyzes the mature experience from America, German, combines with the present situation in China, the path optimization of the tax policy of tax-deferred pension insurance of China. From the two aspects of constructing the basic system and improving the supporting system,and providing some specific suggestions on designing the tax policy of tax-deferred pension insurance of China.