关键词: 个人补充养老保险, 税收递延, 税收收入, 福利效应

Abstract: With the deepening of the aging degree, the pressure of the social endowment insurance system of our country is highlighted. At present, however, the “multi pillar” endowment insurance system does not achieve the balanced development. In order to reduce the whole society’s dependence on the primary endowment insurance, further expand the supplementary endowment insurance on the basis of enterprise annuity and occupational pension, it is urgent to promote the development of personal supplementary endowment insurance hoping for the sustainability of the system. According to international experience, tax preference is an effective tool to encourage individuals to be insured for it. From the perspective of welfare, EET model with the tax deferred, compared with the current TEE model, can provide a significant increase in the utility for the insurance holders. Correspondingly, government, to a certain extent, can gain welfare compensation from the increase of tax revenue and decrease of subsidy if the citizens insurance consciousness increases significantly in the new model and the tax system is improved. Meanwhile, the insurance industry, as the third main social body, can embrace the prosperity due to the policy situation. And accompanied by an increase in employment, investment expansion and effective prevention of foreign exchange risks caused by foreign life insurance, the utility of the whole society can be enhanced in a broad sense.

Key words: personal supplementary endowment insurance, tax deferral, tax revenue, welfare effects