Research On The Tax Expendiures Problem Of Tax Deferred Pension Insurance

2017,our government decided to put forward a new round of tax deferred pension insurance pilot attempt once more.Based on this background,this paper carried out in-depth problem study of the tax expenditure in the tax deferred pension insurance.First of all,based on the problems existing in the past pilot,this paper holds that the core problem during tax deferred pension insurance launching is the potential tax loss.However,in the quantitative study,there still is improve space,especially the regressive effect of the policy holders was hardly to be fully embodied.Secondly,in order to verify the regressive effect on the residents' will,this paper analyzes for the will influence factors of Shanghai's residents by questionnaire survey,and then used Logitsic model to carry on the empirical analysis,in which confirmed the existence of the regressive effect of the policy holders,also gave out different factors' influence results.Then,this paper imported the empirical research results of micro survey into the quantitative process of tax expenditure.The first step,this paper gave detailed tax expenditure calculation principle;the second step,this paper set quantitative models and basic parameters;the third step,this paper calculated the tax expenditure results under different investment yields and payment deadlines.Finally,this paper summarizes the above research results,and puts forward policy suggestions for the future tax deferred pension insurance.The research conclusions of this paper are as follows: first,through the Logitsic analysis,confirmed the existence of the regressive effect;second,this paper gave out the explicit the calculation principles and quantitative model on this basis for the tax expenditures;third,the quantitative results showed that the tax expenditure in the tax deferred pension insurance wouldn't cause too much effect to the government tax revenue.The following three innovative points are given in this paper: first,compared with the previous literature,the tax expenditure calculation principle of individual tax deferred pension insurance is enriched,and a more effective division method of income group is given;second,the regressive effect was introduced in the quantitative research process for the first time,which changed the consistent setting of front-end tax rate;third,in the case of different investment return rate and insurance period,not only the present value of the government's total tax expenditure is calculated,but also the tax expenditure of every issue of the government was quantified and compared.