Commercial Endowment Insurance Tax Policy Research

Pension security is a hot topic in recent years,whether the country,the government or the individual,are always concerned about the development of the cause of China's pension security,the pension problem has become a major issue facing China.In terms of pension insurance,the first pillar of the national compulsory participation of the social basic pension insurance;the second pillar of the employer and employee participation in corporate pension;the third pillar of the individual voluntary pension plan.The first pillar in our country as a whole the time is shorter,the replacement rate is not high,second pillar coverage is not wide,third pillar of the development is not sufficient,not play the supplementary role of commercial endowment insurance.Therefore,vigorously develop the third pillar of the old-age insurance system,it is particularly necessary and urgent.This thesis chooses the tax incentive policy of individual commercial pension insurance as the research object,mainly introduces the relationship between personal commercial endowment insurance and tax,analyzes the tax incentive effect on commercial pension insurance products,demonstrate the tax effect on the demand of individual commercial pension insurance through the substitution effect and income effect,clear the importance of tax policy for the insurance industry,and through the introduction of commercial endowment insurance development present situation in our country,problems and other national taxation preferential policies and premium growth brought anout by the foreign tax incentives,the policy enlightenment to our country,and finally put forward the suggestion of tax incentive policy for the commercial pension insurance which is suitable for China's national conditions.