摘要
个税递延型商业养老保险会从保险公司养老金投资回报率、税率、个人的商业养老保险保费几方面影响家庭的储蓄与消费行为。本文引入戴蒙德模型分析个税递延型商业养老保险对消费与储蓄的影响,研究发现:保险公司的投资回报率增加会促使人们减少储蓄,同时刺激居民两期的消费,税优养老险的税率增加会使人们增加储蓄同时抑制两期的消费,税优型养老险的保费增加会减少储蓄,但对两期消费的影响则不能确定。同时受人们理性预期影响,税收优惠很可能会产生类似李嘉图等价的政策效果,未来政策的不确定性使现期税优政策不足以刺激到人们的现期消费。因此政府适当放松保险公司养老保险的投资范围、适时采取措施稳定人们预期、综合考虑各方面因素制定税率对改善人们预期,减少居民储蓄进而刺激消费会产生更为明显的政策效果。
A tax deferred commercial pension insurance will affect the family＇s savings and con- sumption behavior from the aspects of the insurance company＇s pension return on investment, the tax rate, and the personal pension premiums. This paper introduces the Diamond model to analyze the effects of tax deferred pension insurance business of eonsumption and saving research found that the in- surance company＇s investment return rate increases will encourage people to save less, and stimulate the residents two consumption tax advantages of endowment insurance tax increase will lead to increase their savings while suppressing the consumption tax increase two, and pension insurance premiums will reduce the savings, but the impact on the two consumption is uncertain. At the same time by the people of rational expectations, the preferential tax is likely to produce a similar Ricardo equivalence policy effect, the future policy uncertainty makes the current tax policy not sufficient to stimulate people＇s con- sumption. So a more obvious policy effect will take place if the government relaxes the restriction of the insurance company pension investment scope, take timely measures to stabilize people＇s expectations and sets tax rates by comprehensive consideration of various factors to improve people＇s expectation, reduce household savings and boost consumption.
出处
《保险职业学院学报》
2018年第2期34-38,共5页
Journal of Insurance Professional College
关键词
EET模式
个税递延养老保险
储蓄
消费
EET model
Tax deferred pension insurance
Savings
Consumption
