The Study On Tax Preferential Threshold Of Commercial Pension

At present，China’s aging population is becoming more serious，with the social progress,thepeople’s requirements on quality of retirement life continuously improve, the burden of the basicpension insurance led by the government has been increasingly heavy, the basic pensionreplacement rate is decreasing year by year, for some businesses and individuals that have theeconomic ability, commercial pension insurance provide financial security to people’s life afterretirement. The development of commercial pension insurance is slow, but there is greatpotential for development, commercial pension insurance plays an important role in China’spension insurance system. The preferential tax policy is useful to promote the development ofcommercial pension insurance, how to design the preferential tax boundary of commercialpension insurance worth exploring.Most developed countries and regions had been implementing the preferential taxationpolicies of commercial pension insurance, specifically due to their own national conditions. Atpresent, the preferential tax policies and the preferential tax model of China’s commercialpension insurance is not clear, to learn from other countries and regions experience, that themode of China’s tax incentives should be selected EET mode, and with reference to otherpreferential policies of countries and regions in China similar stage of economic development,combined with the actual situation of China, to explore the threshold of China’s preferential taxcredits, come to the preferential tax threshold of China’s commercial pension insurance should bethe total of the wages or salaries10%-15%.