Study On Tax Preference Law System Of Chinese Tax Deferred Pension Insurance

In recent years,under the background of severe aging situation and unbalanced development of pension insurance system,the third pillar tax delay type pension insurance with tax delay as the core has become a good measure to deal with aging population and relieve government finance pressure in our country.Tax law as the core driving force system,tax incentives will also directly affect the implementation effect of tax incentives for individual tax deferred pension insurance legal system.Therefore,it is necessary to use the tax law theory to perfect our multi-level endowment insurance system and innovate our tax preference legal system.This paper is divided into five chapters:The first chapter : he basic theory of tax preferential legal system of individual tax deferred endowment insurance.Starting from the meaning and legal characteristics of tax incentives for individual tax deferred pension insurance,this paper analyzes the classification and theoretical origin of tax incentives for individual tax deferred pension insurance,and determines that the research focus of this paper falls on the EET tax incentive model.The second chapter : implements the personal income tax delay type pension insurance tax preference legal system realistic foundation.The first part is the analysis of the current situation of the aging population,endowment insurance system and residents’ demand for the third pillar endowment insurance,and emphasizes the inevitability of the implementation of the legal system of income tax extension type endowment insurance.The second part highlights the feasibility of implementing tax preference law system of personal income tax delay pension insurance through the investigation of social environment,government financial resources and capital market demand.Chapter three : Problems and root causes in tax preference system of tax-deferred pension insurance.This chapter is the research difficulty,but also the key point.The first part is the discussion of the legal system of tax preference for pension insurance in the future to be solved in the comprehensive implementation process.Specifically,it includes limited pre-tax deduction amount,limited scope of insured subjects,absence of special receiving behavior norms and lack of dynamic adjustment mechanism of pre-tax deduction.The second part studies the source of the legal problem of tax preference of the individual income tax deferred pension insurance.It mainly covers three reasons: market regulation mechanism,tax benefit balance and progressive personal income tax.Chapter four : foreign tax deferred type pension insurance tax preference Law system and reference to our country.The first part is the international comparison of the tax preference legislation of the United States,Germany and Canada.The second part is the reference of foreign tax delay type pension insurance tax preference law system.This paper analyzes the common advantages of the foreign tax deferred pension tax preferential legal system and draws lessons from it.Chapter five : The suggestions on improving the tax preference law system of tax-deferred endowment insurance.This chapter is the research focus.In order to clear away the obstacles to the future development of this system,it is suggested to strengthen the relevant legislation,improve the supervision mechanism,guarantee the substantial fairness of taxation,and promote the reform of personal income tax,so as to protect the smooth implementation of the deferred personal income tax pension insurance from the legal level.To sum up,reasonable tax incentives can stimulate people’s potential pension needs and exert their actual purchasing power,so as to reasonably promote the effective development of the legal system of tax incentives for individual tax deferred pension insurance.