Position: Home > Articles > Research on the Impact of Tax-deferred Pension Insurance on Tax Revenue
China Forestry Economics
2016
(2)
17-19
个税递延型养老保险对税收的影响研究
作 者：
徐杰;方华
单 位：
上海理工大学
关键词：
个税递延养老保险;税收收入;保费收入
摘 要：
从个税递延型养老保险的开展对保险公司营业收入的扩大效应角度,分析个税递延型养老保险对税收收入的影响。结果表明,因为即期个税递延而减少的政府税收,可以从保险公司保费收入增加所交的税款中获得弥补,指出实行个税递延险没有减少税收,而且还能减轻未来财政养老支出。
译 名：
Research on the Impact of Tax-deferred Pension Insurance on Tax Revenue
作 者：
XU Jie;FANG Hua;University of Shanghai for Science and Technology;
关键词：
tax-deferred pension insurance;;tax revenue;;premium income
摘 要：
By analyzing the impact of tax-deferred pension insurance on tax revenue from the view of it expanding income of insurance companies, the results show that the reduced revenue of government because of the tax-deferred, can compensate from the increase of the premium income. The paper points out that the tax-deferred insurance may not reduce taxes, but reduce the fiscal expenditure on future pension.
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