关键词: 个税递延型商业养老保险, EET模式, 替代率, 政策效应, 评估与优化

Abstract: In April 2018,the Ministry of Finance and other five ministries and commissions issued The Notice on Launching the Pilot of Individual Tax Deferred Commercial Endowment Insurance,with a view to promoting the development of individual commercial endowment insurance through preferential tax policies.Based on the provisions of tax preferential policies,on the basis of calculating the tax preference enjoyed by the insured to purchase individual tax deferred commercial endowment insurance,the actuarial model is used to measure the pension replacement rate of the insured at different income levels.The results show that the amount of tax preference in the payment stage is relatively small; in the case that the insured purchases the commercial endowment insurance according to the amount of tax preference,the replacement rate of pension is relatively low,and the degree of guarantee of individual tax deferred commercial endowment insurance for the insured is relatively weak.Further suggestions for improving the tax preferential policies include: implementing differentiated tax preferential policies according to the income of the insured to promote the fairness of the tax preferential policies,further improving the tax preferential efforts,expanding the scope of the policy pilot,and giving full play to the security role of individual commercial endowment insurance.

Key words: individual income tax deferred commercial endowment insurance, EET model, replacement rate, policy effect, evaluation and optimization