Research On The Legal Issues Of Tax-deferred Pension Insurance From The Perspective Of Equity

As one of the basic values of law,fairness is an important criterion for judging and testing the legitimacy of the system.Facing the social situation of the increasingly aging population,it has become an inevitable trend to comprehensively implement the individual tax deferred pension insurance.However,the pilot work of tax deferred pension insurance in China has been stopped,not approved,or is difficult.It is found that these pilot practices reflect the policy makers' neglect of the fairness principle to varying degrees.Can not help but think: fairness is the lack of tax deferred pension insurance in China to prevent the root of the real reason?In view of this,this paper is issue-oriented and from the perspective of equity,following the idea of “raising questions--analyzing questions--solving questions”,and comprehensively using the methods of empirical research,normative research and comparative research,focusing on the equity of the individual tax deferred pension insurance.In addition to the introduction and conclusion,this paper mainly includes four parts:The first part takes the pilot programs and practices of Tianjin in 2008,Shanghai in 2012 and Shanghai in 2018 as the research materials.Through empirical analysis,it concludes the common problems existing in the trial implementation of individual tax deferred pension insurance in China,namely the lack of fairness.In a word,the problems of Tianjin pilot program in 2008 mainly include the lack of legal guarantee,excessive deferred quota,unfair distribution of preferential tax benefits,etc.The problems of the pilot program in Shanghai in 2012 mainly include the unscientific setting of the deferred credit and the lack of special attention to lowincome groups.The problems of the pilot program in Shanghai and other three cities in 2018 mainly include the narrow coverage of preferential tax policies,the existence of regressive effect among people of different incomes,different occupations and different ages,and the absence of dynamic adjustment of the deferred quota.On this basis,the author concludes the common problem of the individual tax deferred pension insurance in China's trial implementation,that is,the lack of fairness.The concrete performance is: lacks the fair value idea,lacks the reasonable difference treatment,the deferred quota mechanism is not scientific,the coverage scope is insufficient.The second part analyzes the tax deferred type of endowment insurance in our country the cause of the lack of fairness,in social security fairness view of marxist economics and the theory of tax law of tax fairness as guidance,clear the value orientation of endowment insurance tax deferred type should be "both fairness and incentive",so as to clarify the strengthen tax deferred logical foundation of endowment insurance of fairness.The causes of the lack of fairness in the individual tax deferred pension pilot scheme are both objective and inevitable.There are also subjective limitations,policy makers excessively pursue "efficiency" and ignore "fairness".The "vertical and horizontal equity" advocated by the social security equity view of marxist economics and the tax equity view of tax law has provided theoretical basis and guidance for enhancing the equity of China's individual tax deferred pension insurance.It is further pointed out that the system design of the tax-deferred pension insurance needs to make a proper balance between the incentive and fairness.Although the incentive of the system arrangement is important,it cannot ignore the fairness.The third part focuses on the institutional arrangement and practical experience of foreign countries in guaranteeing the fairness of the individual tax deferred pension insurance.Germany's rist plan,the IRA plan of the United States and the RRSP plan of Canada are reviewed and analyzed.It is found that the three countries all emphasize the equity of taxdeferred pension insurance and have unique and effective practical experience.Among them,Germany's "direct subsidies to low-income groups",the United States' "differentiated system design",Canada's "lenient and severe restrictions" have very important reference significance for our country.The fourth part based on the basic environment of China,absorbs the mature experience of foreign countries,and puts forward specific measures and Suggestions to enhance the equity of individual tax deferred pension insurance.First,deepen the reform of the classified comprehensive tax system and promote the transformation from individual income tax to family tax.Second,adhere to legislation first,clear incentives and fair consideration of the legislative principle;Third,we should focus on encouraging middle-income groups and giving appropriate financial subsidies to low-income groups.Fourthly,set the deferred limit that takes into account both incentive and fairness.Fifth,implement the restrictive measures for receiving allowances with mix of leniency and severity.