《保险研究》20221106-《税负公平视角下商业养老保险税惠模式优化研究》（高凯、胡秋明）

［摘   要］促进商业养老保险市场发展,有效的财税支持政策是关键。本文突破单一税惠模式设计约束，立足于商业养老保险税惠政策实践的现实困境，以不同收入人群之间税负公平为基点，建立OLG模型,模拟不同收入人群差异化税惠模式的福利效应,藉此探寻不同收入人群的最优税惠模式。研究发现,对高收入人群实施累进的EET税惠模式，对低收入人群实施TEE税惠模式并提供现金补贴，将有助于提升商业养老保险缴费率、扩大商业养老保险的潜在市场规模；将国家基本养老保险、企业年金和包括商业养老保险在内的个人养老金置于一个统一的税惠政策框架内,调整政府养老保险责任的结构和形式,优化企业年金的供给模式，加大企业年金的税惠幅度,鼓励高薪雇员积极参加企业年金，针对不同收入人群实施差异化的商业养老保险税惠模式,不仅有助于促进企业年金和商业养老保险市场的发展,还将有助于提升基本养老保险参保缴费率,缩小城乡居民养老“待遇差”，提升多层次、多支柱养老保险体系改革的整体性和协同性。

［关键词］商业养老保险；税负公平；税惠模式；OLG模型

［基金项目］国家社会科学基金重点项目“人口转变与产业转型升级约束下全面建成多层次养老保障体系的实现机制及其支持体系研究”(18ASH016)；国家自然科学基金重点项目“新时代居民消费发展的驱动机制及政策研究”(72033007)。

［作者简介］高凯，西南财经大学公共管理学院社会保险与经济保障专业博士研究生,研究方向：养老保障理论与政策；胡秋明(通讯作者)，西南财经大学公共管理学院教授、博士研究生导师,研究方向：民生保障与经济发展、老龄金融与经济保障。

A Research on the Tax Preference Mode Optimization of Commercial   Pension Insurance from the Tax Equity Perspective

GAO Kai,HU Qiu-ming

Abstract：To promote the development of the commercial pension insurance,effective tax support policies are the key.Considering the problems existing in the current tax benefit model of commercial pension insurance,this article establishes an OLG model based on the fairness of tax burden among different groups,simulates the welfare effect of the government′s tax benefit policies among different groups under the perspective of tax burden fairness,and provides policy basis for finding the optimal tax benefit model among different groups.The study finds that the implementation of the EET tax benefit model for high-income people and the TEE tax benefit model together with cash subsidies for low-income people will help to improve the rate of contribution for commercial pension insurance and expand its potential market size.Furthermore,put the social pension,enterprise annuity and commercial pension insurance into a unified preferential tax policy framework,adjust the structure and form of the government′s fiscal pension responsibility,optimize the supply mode of enterprise annuity,uplift tax benefits for enterprise annuity and encourage high-paid employees to actively participate in enterprise annuity,and implement differentiated commercial pension insurance preferential tax model for different income groups,will not only help to promote the development of the enterprise annuity and commercial pension insurance market,but also help to improve the participation and contribution rate of the social pension plan,narrow the "benefit gap" of the social pension plan for urban and rural residents,and promote the integrity and coordination of the reform on the multi-level and multi-pillar pension system.

Key words：commercial endowment insurance;tax equity;tax preference mode optimization;OLG