Research On Tax Policy Optimization Of Tax Deferred Pension Insurance

In recent years,the pressure of China’s society to face aging has increased day by day,and it has become one of the major livelihood issues.It is urgent to reform and optimize the existing old-age security system to alleviate the related problems brought about by aging.At present,China’s old-age security system can be divided into three levels: basic pension insurance,enterprise pension insurance and personal savings pension insurance.However,the following problems exist: the basic pension insurance replacement rate does not increase and the downward trend becomes apparent;the enterprise pension insurance coverage and The intensity is small;personal savings pension insurance is ineffective due to incomplete institutional policies and social awareness.In view of this,the commercial endowment insurance,which is a perfect old-age pension system,is a kind of tax deferred pension insurance,and it has the effect of guiding the people to adjust the income distribution and guide the people to plan their own pension insurance through taxation policies.The Outline of the Thirteenth Five-Year Plan for National Economic and Social Development proposes to actively respond to the aging of the population,guarantee basic livelihood,improve China’s pension system,improve the living standards of retirees,and build a well-off society in an all-round way.The "Decision of the State Council on the Reform of the Endowment Insurance System for Staff and Institutions in Institutions and Institutions" clearly states that the basic pension insurance adjustment mechanism should be established,the results of social governance should be shared,and the basic life of retirees should be guaranteed.How to improve and perfect China’s old-age security system through the tax-deferred commercial endowment insurance under the existing demand and the existing old-age security system has become a difficult task to be dealt with urgently.Although Tax deferred pension insurance can speed up the development of commercial pension insurance,supplement the basic pension insurance and enterprise annuity,improve the pension replacement rate,meet individual multi-level pension needs,but rely on the promotion of national tax policy preferences,Inevitably,it will affect the country’s fiscal revenue and social equity.How to implement the tax deferred pension insurance policy according to China’s specific national conditions,we must carefully design relevant tax incentives.As a frontier subject,this paper mainly studies the development of tax-deferred pension insurance in China,and deeply studies the problems existing in the current policy.This paper firstly uses the current taxation theory as the research basis,and through the actuarial model as a tool,and comprehensively considers various objective factors,the pre-tax deduction ratio of the policy is better,and the appropriateness is determined based on the satisfaction rate.The scope of the contribution rate is optimized from a quantitative perspective.At the same time,it draws on the tax collection and management policies related to this aspect of the United States and Germany to make recommendations on the tax deferred pension insurance collection and management in China.