| With the increase of life expectancy and the decrease of birth rate of our people,the aging problem of our population is becoming more and more obvious.At the same time,our current pension system is not perfect.Among them,rhe first pollar of basic pension insurance is facing serious problems of financial expenditure,the second pillar pension is facing problems of narrow coverage and low replacement rate,and the third pillar of commercial pension system in China,the tax-deferred endowment insurance policy has been implemented.The development of deferred-tax commercial endowment insurance can greatly improve China’s commercial endowment insurance system and improve the living standard of our residents.Therefores,the study of deferred-tax commercial endowment insurance is of great significance.On the basis of the existing research and analysis of the existing deferred-tax commercial endownment insurance,combined with the experience of foreign developed countries in the development of commercial endownment insurance,through literature research,comparativeanalysis,qualitative and quantitiative analysis and other methods,this paper makes a thorough combing and policy analysis of the pilot situation of China’s extended commercial endowment insurance,and makes a thorough study of the problems in the implementation of thepilot policy.Firstly,this paper studies the operation mechanism of deferred tax commercial endowment insurance,puts forward the establishment of personal deferred accout,limited insurance products and insurance department fund management company,and establishes a complete operation process.Secondly,this paper systematically studies the tax preferential policies of the deferred tax commercial endowment insurance,and puts forward the corresponding tax preferential policies from both the insured and the financial mechanism.Through the formulation of the tax preferential policy promotion mechanism,this policy can improve the enthusiasm of residents and financial institutions to participate.Finally,this paper makes an in-depth study on the equity of deferred-tax commercial endowment insurance,and puts forward a differentiated policy for different income groups,different age groups and non-employees,which can expand the coverage of deferred-tax commercial endowment insurance. |
