INVESTIGATION ON THAT FEASIBILITY OF A TAX-DEFERRED ENDOWMENT INSURANCE IN GUIZHOU PROVINCE
Through the establishment of the individual tax deferred pension replacement rate model and tax expenditure model to calculate the relevant data of Guizhou province.The pilot notice is not feasible in Guizhou province.The replacement rate of the pension insurance is directly related to the age of the policyholder,the salary,and the male replacement rate is greater than the female; If the tax rate at the time of the pension is greater than the rate at which the insured is,the governments tax expenditure is negative,which is not good for the residents to get the incentive to buy a tax deferred pension.To raise the salaries of residents,to increase the awareness of the residents,to make reasonable tax rates and to draw on the advice of the international experience design system.
Individual tax deferred pension insurance EET model replacement rate model
Shaodong Ma XiongBo Ruan
School of Finance,Guizhou University of Finance and Economics,Guiyang,Guizhou,China
国际会议
武汉
英文
1-3
2018-07-14（万方平台首次上网日期，不代表论文的发表时间）