導語：個稅遞延型養(yang)老(lao)保險調研報(bao)告一文來(lai)源(yuan)于網友(you)上傳，不代表(biao)本站(zhan)觀點，若(ruo)需要(yao)原創(chuang)文章可咨詢客服老(lao)師，歡迎參(can)考(kao)。

【摘要】個稅遞延型養老保險是融合(he)了稅收政(zheng)策和商業(ye)養老保險(xian)的(de)一種創新產品，對于減輕國家的(de)養老壓力具有積極作用。課題組(zu)抽(chou)樣(yang)選取部分長沙居民進行(xing)問卷調查(cha)，探究開展個(ge)稅遞延(yan)型養老保險(xian)的(de)必要性(xing)和可行(xing)性(xing)。

【關鍵詞】個稅(shui)遞延型養老保險；社會調(diao)研；湖南

一、個(ge)稅遞延型養(yang)老(lao)保險涵義(yi)及(ji)發展(zhan)

個(ge)稅(shui)(shui)(shui)遞(di)延(yan)(yan)型養(yang)老(lao)(lao)(lao)保(bao)(bao)(bao)險(xian)(xian)是(shi)將(jiang)稅(shui)(shui)(shui)收(shou)政(zheng)策和商業(ye)養(yang)老(lao)(lao)(lao)保(bao)(bao)(bao)險(xian)(xian)融合在(zai)(zai)一(yi)起的(de)(de)(de)一(yi)種新(xin)型保(bao)(bao)(bao)險(xian)(xian)產品。投保(bao)(bao)(bao)者在(zai)(zai)退休之前(qian)用來(lai)購買商業(ye)養(yang)老(lao)(lao)(lao)保(bao)(bao)(bao)險(xian)(xian)的(de)(de)(de)保(bao)(bao)(bao)費不需(xu)要納(na)稅(shui)(shui)(shui)，將(jiang)來(lai)申領退休金的(de)(de)(de)時候，由于自身收(shou)入(ru)逐漸降低，其納(na)稅(shui)(shui)(shui)額度(du)也會相應(ying)下降。這類型保(bao)(bao)(bao)險(xian)(xian)是(shi)通過(guo)減少(shao)投保(bao)(bao)(bao)者的(de)(de)(de)納(na)稅(shui)(shui)(shui)額度(du)來(lai)吸引(yin)更多的(de)(de)(de)群眾購入(ru)商業(ye)養(yang)老(lao)(lao)(lao)保(bao)(bao)(bao)險(xian)(xian)，從而在(zai)(zai)一(yi)定程(cheng)度(du)上激發(fa)出客戶(hu)對(dui)于保(bao)(bao)(bao)險(xian)(xian)的(de)(de)(de)巨大(da)需(xu)求。之所(suo)以(yi)推崇(chong)遞(di)延(yan)(yan)納(na)稅(shui)(shui)(shui)，原(yuan)因在(zai)(zai)于個(ge)稅(shui)(shui)(shui)遞(di)延(yan)(yan)既具有刺激個(ge)人投保(bao)(bao)(bao)積極性和發(fa)掘(jue)商業(ye)保(bao)(bao)(bao)險(xian)(xian)潛力的(de)(de)(de)雙重效應(ying)。同時，個(ge)稅(shui)(shui)(shui)遞(di)延(yan)(yan)型養(yang)老(lao)(lao)(lao)保(bao)(bao)(bao)險(xian)(xian)兼具保(bao)(bao)(bao)險(xian)(xian)和投資(zi)的(de)(de)(de)雙重功能，既符合根(gen)深(shen)蒂固的(de)(de)(de)中國傳統文(wen)化中的(de)(de)(de)穩(wen)健性，又兼顧(gu)到中華(hua)民(min)族歷(li)史中的(de)(de)(de)進取性。［1］個(ge)稅(shui)(shui)(shui)遞(di)延(yan)(yan)養(yang)老(lao)(lao)(lao)保(bao)(bao)(bao)險(xian)(xian)在(zai)(zai)發(fa)展中需(xu)要不斷嘗(chang)試和總結經驗。天津濱海(hai)新(xin)區(qu)于2008年進行(xing)了首次嘗(chang)試，雖然因30%的(de)(de)(de)稅(shui)(shui)(shui)收(shou)優(you)惠比例、稅(shui)(shui)(shui)務法律法規的(de)(de)(de)缺失等原(yuan)因最終夭折(zhe)，但為(wei)其他地方的(de)(de)(de)嘗(chang)試提供(gong)了借(jie)鑒。

二(er)、湖南人口老齡(ling)化特征及影響

（一）湖(hu)(hu)(hu)(hu)南(nan)(nan)(nan)(nan)(nan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)口(kou)老(lao)(lao)(lao)齡(ling)(ling)(ling)化(hua)(hua)特(te)征。1.湖(hu)(hu)(hu)(hu)南(nan)(nan)(nan)(nan)(nan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)口(kou)老(lao)(lao)(lao)齡(ling)(ling)(ling)化(hua)(hua)速度(du)(du)加(jia)快。《2017年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)湖(hu)(hu)(hu)(hu)南(nan)(nan)(nan)(nan)(nan)省國(guo)民經(jing)濟和社(she)(she)會(hui)發展(zhan)統(tong)(tong)計(ji)公報(bao)(bao)》顯(xian)示(shi)，2016年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)湖(hu)(hu)(hu)(hu)南(nan)(nan)(nan)(nan)(nan)60歲及以(yi)(yi)(yi)上(shang)(shang)(shang)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)口(kou)為(wei)(wei)1201.07萬(wan)(wan)(wan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)，2017年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)則達到1245.9萬(wan)(wan)(wan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)（表1）。2010年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)到2017年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)老(lao)(lao)(lao)齡(ling)(ling)(ling)化(hua)(hua)程(cheng)度(du)(du)逐(zhu)(zhu)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)遞增(zeng)，2010年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)老(lao)(lao)(lao)齡(ling)(ling)(ling)化(hua)(hua)程(cheng)度(du)(du)為(wei)(wei)14.54%，2017年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)老(lao)(lao)(lao)齡(ling)(ling)(ling)化(hua)(hua)程(cheng)度(du)(du)達到18.16%，超過17.3%的(de)(de)(de)(de)(de)(de)全(quan)國(guo)水(shui)平(ping)，位居(ju)全(quan)國(guo)前十位。2014年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)至(zhi)2017年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)老(lao)(lao)(lao)齡(ling)(ling)(ling)化(hua)(hua)程(cheng)度(du)(du)分別較(jiao)(jiao)上(shang)(shang)(shang)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)上(shang)(shang)(shang)升0.59%、0.45%、0.44%、0.56%，說(shuo)明湖(hu)(hu)(hu)(hu)南(nan)(nan)(nan)(nan)(nan)近(jin)5年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)老(lao)(lao)(lao)齡(ling)(ling)(ling)化(hua)(hua)程(cheng)度(du)(du)日益(yi)加(jia)深(shen)。2.湖(hu)(hu)(hu)(hu)南(nan)(nan)(nan)(nan)(nan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)口(kou)高齡(ling)(ling)(ling)化(hua)(hua)日趨(qu)明顯(xian)。伴隨老(lao)(lao)(lao)齡(ling)(ling)(ling)化(hua)(hua)進程(cheng)的(de)(de)(de)(de)(de)(de)還(huan)(huan)有(you)(you)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)口(kou)高齡(ling)(ling)(ling)化(hua)(hua)。從(cong)表2可(ke)見，2013～2016年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)湖(hu)(hu)(hu)(hu)南(nan)(nan)(nan)(nan)(nan)80歲以(yi)(yi)(yi)上(shang)(shang)(shang)老(lao)(lao)(lao)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)逐(zhu)(zhu)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)遞增(zeng)。2013年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)，80歲高齡(ling)(ling)(ling)老(lao)(lao)(lao)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)有(you)(you)132.38萬(wan)(wan)(wan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)，到2016年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)已經(jing)增(zeng)長(chang)至(zhi)150.69萬(wan)(wan)(wan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)。2016年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)80歲高齡(ling)(ling)(ling)老(lao)(lao)(lao)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)較(jiao)(jiao)上(shang)(shang)(shang)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)增(zeng)長(chang)4.81%，其(qi)(qi)增(zeng)長(chang)率(lv)高于60歲老(lao)(lao)(lao)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)增(zeng)長(chang)率(lv)，80歲以(yi)(yi)(yi)上(shang)(shang)(shang)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)口(kou)占(zhan)(zhan)60歲及以(yi)(yi)(yi)上(shang)(shang)(shang)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)口(kou)的(de)(de)(de)(de)(de)(de)12.57%。未來隨著醫療(liao)條件(jian)和生活(huo)水(shui)平(ping)的(de)(de)(de)(de)(de)(de)提高，人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)們的(de)(de)(de)(de)(de)(de)保(bao)(bao)(bao)(bao)健(jian)意識(shi)越(yue)來越(yue)強，高齡(ling)(ling)(ling)老(lao)(lao)(lao)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)所占(zhan)(zhan)比重(zhong)(zhong)必(bi)將(jiang)逐(zhu)(zhu)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)攀升。3.空巢化(hua)(hua)嚴重(zhong)(zhong)。計(ji)劃生育政(zheng)策(ce)改變了(le)(le)原(yuan)有(you)(you)的(de)(de)(de)(de)(de)(de)大家(jia)庭結構(gou)，家(jia)庭規模縮小，城鎮中大量“421”家(jia)庭出(chu)(chu)(chu)現，加(jia)上(shang)(shang)(shang)獨生子(zi)女外出(chu)(chu)(chu)求學(xue)、就業(ye)、婚嫁等(deng)原(yuan)因，導(dao)致大量空巢家(jia)庭的(de)(de)(de)(de)(de)(de)出(chu)(chu)(chu)現。由表3可(ke)見，2013～2015年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)湖(hu)(hu)(hu)(hu)南(nan)(nan)(nan)(nan)(nan)空巢率(lv)逐(zhu)(zhu)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)遞增(zeng)，2013年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)空巢率(lv)為(wei)(wei)28.45%，2015年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)空巢率(lv)高達53.26%，超出(chu)(chu)(chu)全(quan)國(guo)1.36個百(bai)分點。長(chang)沙市(shi)2015年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)身邊無(wu)子(zi)女共(gong)同生活(huo)的(de)(de)(de)(de)(de)(de)空巢老(lao)(lao)(lao)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)高達62.5萬(wan)(wan)(wan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)，占(zhan)(zhan)全(quan)市(shi)老(lao)(lao)(lao)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)口(kou)的(de)(de)(de)(de)(de)(de)50%[2]。湖(hu)(hu)(hu)(hu)南(nan)(nan)(nan)(nan)(nan)地理(li)(li)位置臨近(jin)廣(guang)東(dong)，城鄉(xiang)(xiang)勞動力流(liu)向廣(guang)東(dong)、江浙等(deng)沿海(hai)地區打工(gong)或者創業(ye)，可(ke)能(neng)(neng)是(shi)造成(cheng)空巢率(lv)激增(zeng)的(de)(de)(de)(de)(de)(de)主要原(yuan)因。4.失(shi)能(neng)(neng)老(lao)(lao)(lao)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)比重(zhong)(zhong)高。《2016年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)湖(hu)(hu)(hu)(hu)南(nan)(nan)(nan)(nan)(nan)省老(lao)(lao)(lao)齡(ling)(ling)(ling)事業(ye)發展(zhan)統(tong)(tong)計(ji)公報(bao)(bao)》數(shu)(shu)(shu)據顯(xian)示(shi)，2016年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)，全(quan)省完全(quan)失(shi)能(neng)(neng)老(lao)(lao)(lao)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)62.16萬(wan)(wan)(wan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)，部分失(shi)能(neng)(neng)老(lao)(lao)(lao)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)130.04萬(wan)(wan)(wan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)（表4），全(quan)部失(shi)能(neng)(neng)+部分失(shi)能(neng)(neng)老(lao)(lao)(lao)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)口(kou)占(zhan)(zhan)65歲老(lao)(lao)(lao)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)口(kou)的(de)(de)(de)(de)(de)(de)23.98%[3]。失(shi)能(neng)(neng)老(lao)(lao)(lao)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)不但需(xu)(xu)要生活(huo)起居(ju)方面的(de)(de)(de)(de)(de)(de)照料，同時還(huan)(huan)需(xu)(xu)要醫療(liao)護理(li)(li)和養(yang)老(lao)(lao)(lao)保(bao)(bao)(bao)(bao)健(jian)。（二(er)）湖(hu)(hu)(hu)(hu)南(nan)(nan)(nan)(nan)(nan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)口(kou)老(lao)(lao)(lao)齡(ling)(ling)(ling)化(hua)(hua)造成(cheng)的(de)(de)(de)(de)(de)(de)社(she)(she)會(hui)問題。1.基(ji)(ji)本(ben)(ben)養(yang)老(lao)(lao)(lao)保(bao)(bao)(bao)(bao)險金(jin)難以(yi)(yi)(yi)滿(man)(man)足養(yang)老(lao)(lao)(lao)需(xu)(xu)求。《2016年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)湖(hu)(hu)(hu)(hu)南(nan)(nan)(nan)(nan)(nan)省老(lao)(lao)(lao)齡(ling)(ling)(ling)事業(ye)發展(zhan)統(tong)(tong)計(ji)公報(bao)(bao)》顯(xian)示(shi)，截(jie)至(zhi)2016年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)底，城鄉(xiang)(xiang)居(ju)民60歲及以(yi)(yi)(yi)上(shang)(shang)(shang)享受基(ji)(ji)本(ben)(ben)養(yang)老(lao)(lao)(lao)保(bao)(bao)(bao)(bao)險的(de)(de)(de)(de)(de)(de)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)數(shu)(shu)(shu)達953.95萬(wan)(wan)(wan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)，比上(shang)(shang)(shang)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)增(zeng)加(jia)22.46萬(wan)(wan)(wan)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)[3]。在(zai)完善(shan)的(de)(de)(de)(de)(de)(de)養(yang)老(lao)(lao)(lao)保(bao)(bao)(bao)(bao)險系(xi)統(tong)(tong)中，基(ji)(ji)本(ben)(ben)養(yang)老(lao)(lao)(lao)保(bao)(bao)(bao)(bao)險是(shi)其(qi)(qi)中一個重(zhong)(zhong)要支柱，但隨著不斷增(zeng)加(jia)的(de)(de)(de)(de)(de)(de)退休人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)數(shu)(shu)(shu)、逐(zhu)(zhu)漸減(jian)少(shao)的(de)(de)(de)(de)(de)(de)勞動力數(shu)(shu)(shu)量，基(ji)(ji)本(ben)(ben)養(yang)老(lao)(lao)(lao)金(jin)的(de)(de)(de)(de)(de)(de)供給狀(zhuang)況與實(shi)際(ji)(ji)的(de)(de)(de)(de)(de)(de)需(xu)(xu)求量之間出(chu)(chu)(chu)現了(le)(le)嚴重(zhong)(zhong)失(shi)衡(heng)，甚至(zhi)已經(jing)產生較(jiao)(jiao)大沖突。2.激增(zeng)的(de)(de)(de)(de)(de)(de)醫療(liao)與護理(li)(li)需(xu)(xu)求。數(shu)(shu)(shu)據顯(xian)示(shi)，湖(hu)(hu)(hu)(hu)南(nan)(nan)(nan)(nan)(nan)城鎮職工(gong)基(ji)(ji)本(ben)(ben)醫療(liao)保(bao)(bao)(bao)(bao)險在(zai)社(she)(she)會(hui)統(tong)(tong)籌賬戶的(de)(de)(de)(de)(de)(de)報(bao)(bao)銷(xiao)比例為(wei)(wei)82.4%，居(ju)民基(ji)(ji)本(ben)(ben)醫療(liao)保(bao)(bao)(bao)(bao)險在(zai)政(zheng)策(ce)范(fan)圍(wei)內(nei)報(bao)(bao)銷(xiao)比例為(wei)(wei)63.2%[3]。在(zai)銀發時代背景下，實(shi)際(ji)(ji)的(de)(de)(de)(de)(de)(de)報(bao)(bao)銷(xiao)比重(zhong)(zhong)根本(ben)(ben)無(wu)法(fa)充分滿(man)(man)足老(lao)(lao)(lao)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)逐(zhu)(zhu)漸增(zeng)加(jia)的(de)(de)(de)(de)(de)(de)醫療(liao)服務需(xu)(xu)求，這對我國(guo)的(de)(de)(de)(de)(de)(de)養(yang)老(lao)(lao)(lao)保(bao)(bao)(bao)(bao)險事業(ye)提出(chu)(chu)(chu)了(le)(le)新(xin)的(de)(de)(de)(de)(de)(de)要求。3.養(yang)老(lao)(lao)(lao)服務供給不足。截(jie)至(zhi)2015年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)末，湖(hu)(hu)(hu)(hu)南(nan)(nan)(nan)(nan)(nan)省配備的(de)(de)(de)(de)(de)(de)各(ge)種類型的(de)(de)(de)(de)(de)(de)養(yang)老(lao)(lao)(lao)床位總數(shu)(shu)(shu)是(shi)27.5萬(wan)(wan)(wan)張(zhang)，每千名老(lao)(lao)(lao)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)擁(yong)有(you)(you)床位數(shu)(shu)(shu)23張(zhang)，城鄉(xiang)(xiang)社(she)(she)區居(ju)家(jia)養(yang)老(lao)(lao)(lao)服務設施(shi)覆(fu)蓋(gai)率(lv)分別是(shi)36.5%和22%[4]。由此(ci)不難看出(chu)(chu)(chu)，湖(hu)(hu)(hu)(hu)南(nan)(nan)(nan)(nan)(nan)的(de)(de)(de)(de)(de)(de)養(yang)老(lao)(lao)(lao)服務供給難以(yi)(yi)(yi)滿(man)(man)足人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)口(kou)老(lao)(lao)(lao)齡(ling)(ling)(ling)化(hua)(hua)帶來的(de)(de)(de)(de)(de)(de)養(yang)老(lao)(lao)(lao)需(xu)(xu)求。從(cong)養(yang)老(lao)(lao)(lao)服務內(nei)容上(shang)(shang)(shang)來說(shuo)，現有(you)(you)的(de)(de)(de)(de)(de)(de)養(yang)老(lao)(lao)(lao)機構(gou)職能(neng)(neng)滿(man)(man)足基(ji)(ji)本(ben)(ben)的(de)(de)(de)(de)(de)(de)家(jia)政(zheng)服務，忽略了(le)(le)老(lao)(lao)(lao)年(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)(nian)人(ren)(ren)(ren)(ren)(ren)(ren)(ren)(ren)情感需(xu)(xu)求，對金(jin)融理(li)(li)財、法(fa)律咨詢等(deng)養(yang)老(lao)(lao)(lao)金(jin)融法(fa)律服務關(guan)注更(geng)少(shao)。

三(san)、個(ge)稅遞(di)延型養(yang)老保險認(ren)知(zhi)情(qing)況調研

群(qun)眾(zhong)對(dui)(dui)(dui)(dui)于(yu)(yu)個(ge)(ge)稅(shui)(shui)遞(di)(di)延(yan)(yan)(yan)型(xing)養(yang)(yang)老(lao)保(bao)(bao)(bao)險的(de)(de)(de)(de)(de)(de)(de)了(le)解(jie)(jie)、參(can)保(bao)(bao)(bao)需求(qiu)等(deng)因(yin)(yin)(yin)素(su)，會對(dui)(dui)(dui)(dui)保(bao)(bao)(bao)險的(de)(de)(de)(de)(de)(de)(de)順利(li)推(tui)行產生至關重要的(de)(de)(de)(de)(de)(de)(de)影(ying)響(xiang)(xiang)，為(wei)(wei)此(ci)，我(wo)們采(cai)用抽樣調(diao)查(cha)(cha)(cha)(cha)的(de)(de)(de)(de)(de)(de)(de)方式，對(dui)(dui)(dui)(dui)湖南省長(chang)沙市(shi)(shi)天(tian)心區(qu)書院路青山(shan)祠社(she)區(qu)的(de)(de)(de)(de)(de)(de)(de)市(shi)(shi)民進行調(diao)查(cha)(cha)(cha)(cha)。總計發(fa)放了(le)150份問卷，其中回收(shou)(shou)(shou)的(de)(de)(de)(de)(de)(de)(de)有(you)(you)(you)效(xiao)問卷為(wei)(wei)138份，有(you)(you)(you)效(xiao)率(lv)達到了(le)92%。（一(yi)）調(diao)查(cha)(cha)(cha)(cha)對(dui)(dui)(dui)(dui)象基本特征。本次調(diao)查(cha)(cha)(cha)(cha)的(de)(de)(de)(de)(de)(de)(de)對(dui)(dui)(dui)(dui)象為(wei)(wei)老(lao)城區(qu)居(ju)民，隨機(ji)抽取(qu)樣本。其中，男性(xing)占(zhan)(zhan)(zhan)(zhan)(zhan)比59.2%，女性(xing)占(zhan)(zhan)(zhan)(zhan)(zhan)比40.8%，大(da)專以(yi)上(shang)(shang)學(xue)歷占(zhan)(zhan)(zhan)(zhan)(zhan)比66.3%。從(cong)年(nian)(nian)齡(ling)(ling)層(ceng)次上(shang)(shang)來看(kan)，20～30歲的(de)(de)(de)(de)(de)(de)(de)占(zhan)(zhan)(zhan)(zhan)(zhan)20.1%，31～40歲的(de)(de)(de)(de)(de)(de)(de)占(zhan)(zhan)(zhan)(zhan)(zhan)30.9%，41～50歲的(de)(de)(de)(de)(de)(de)(de)占(zhan)(zhan)(zhan)(zhan)(zhan)比28.4%，51～60歲的(de)(de)(de)(de)(de)(de)(de)占(zhan)(zhan)(zhan)(zhan)(zhan)比18.6%。從(cong)樣本單(dan)(dan)位性(xing)質來看(kan)，機(ji)關事(shi)(shi)業(ye)單(dan)(dan)位占(zhan)(zhan)(zhan)(zhan)(zhan)比最高(gao)(gao)，為(wei)(wei)34.1%；國有(you)(you)(you)企(qi)業(ye)次之(zhi)(zhi)(zhi)，占(zhan)(zhan)(zhan)(zhan)(zhan)比30.4%；民營企(qi)業(ye)占(zhan)(zhan)(zhan)(zhan)(zhan)11.9%；個(ge)(ge)體戶及(ji)其他占(zhan)(zhan)(zhan)(zhan)(zhan)23.6%。樣本分(fen)(fen)布于(yu)(yu)各(ge)行各(ge)業(ye)，從(cong)事(shi)(shi)教育科研的(de)(de)(de)(de)(de)(de)(de)人(ren)員相對(dui)(dui)(dui)(dui)較多(duo)，占(zhan)(zhan)(zhan)(zhan)(zhan)比25.4%。從(cong)收(shou)(shou)(shou)入(ru)(ru)(ru)(ru)水(shui)平來看(kan)，5500～7500元(yuan)(yuan)的(de)(de)(de)(de)(de)(de)(de)占(zhan)(zhan)(zhan)(zhan)(zhan)38.2%，比例最高(gao)(gao)；3500～5500元(yuan)(yuan)的(de)(de)(de)(de)(de)(de)(de)次之(zhi)(zhi)(zhi)，占(zhan)(zhan)(zhan)(zhan)(zhan)比28.1%；7500～9500元(yuan)(yuan)的(de)(de)(de)(de)(de)(de)(de)為(wei)(wei)19.3%；9500元(yuan)(yuan)以(yi)上(shang)(shang)的(de)(de)(de)(de)(de)(de)(de)占(zhan)(zhan)(zhan)(zhan)(zhan)比8.2%；3500元(yuan)(yuan)以(yi)下的(de)(de)(de)(de)(de)(de)(de)占(zhan)(zhan)(zhan)(zhan)(zhan)比6.2%（表5）。（二）對(dui)(dui)(dui)(dui)個(ge)(ge)稅(shui)(shui)遞(di)(di)延(yan)(yan)(yan)型(xing)養(yang)(yang)老(lao)保(bao)(bao)(bao)險認識程度的(de)(de)(de)(de)(de)(de)(de)分(fen)(fen)析(xi)。針(zhen)對(dui)(dui)(dui)(dui)個(ge)(ge)稅(shui)(shui)遞(di)(di)延(yan)(yan)(yan)型(xing)養(yang)(yang)老(lao)保(bao)(bao)(bao)險的(de)(de)(de)(de)(de)(de)(de)調(diao)查(cha)(cha)(cha)(cha)發(fa)現，近80.1%的(de)(de)(de)(de)(de)(de)(de)被調(diao)查(cha)(cha)(cha)(cha)者對(dui)(dui)(dui)(dui)其內容不(bu)(bu)清楚，沒有(you)(you)(you)聽說過(guo)；10.2%的(de)(de)(de)(de)(de)(de)(de)被調(diao)查(cha)(cha)(cha)(cha)者聽過(guo)說，但是一(yi)知半解(jie)(jie)；8.5%的(de)(de)(de)(de)(de)(de)(de)被調(diao)查(cha)(cha)(cha)(cha)者了(le)解(jie)(jie)部分(fen)(fen)；1.2%的(de)(de)(de)(de)(de)(de)(de)被調(diao)查(cha)(cha)(cha)(cha)者比較清楚（圖1）。可見(jian)，大(da)部分(fen)(fen)人(ren)對(dui)(dui)(dui)(dui)個(ge)(ge)稅(shui)(shui)遞(di)(di)延(yan)(yan)(yan)型(xing)養(yang)(yang)老(lao)保(bao)(bao)(bao)險一(yi)無所知。（三）對(dui)(dui)(dui)(dui)個(ge)(ge)稅(shui)(shui)遞(di)(di)延(yan)(yan)(yan)型(xing)養(yang)(yang)老(lao)保(bao)(bao)(bao)險參(can)保(bao)(bao)(bao)意愿(yuan)(yuan)(yuan)的(de)(de)(de)(de)(de)(de)(de)分(fen)(fen)析(xi)。在(zai)告知了(le)個(ge)(ge)稅(shui)(shui)遞(di)(di)延(yan)(yan)(yan)型(xing)養(yang)(yang)老(lao)保(bao)(bao)(bao)險的(de)(de)(de)(de)(de)(de)(de)概念和(he)制度設計之(zhi)(zhi)(zhi)后，選擇十分(fen)(fen)愿(yuan)(yuan)(yuan)意參(can)保(bao)(bao)(bao)的(de)(de)(de)(de)(de)(de)(de)占(zhan)(zhan)(zhan)(zhan)(zhan)16.3%，選擇可以(yi)考(kao)慮參(can)保(bao)(bao)(bao)的(de)(de)(de)(de)(de)(de)(de)占(zhan)(zhan)(zhan)(zhan)(zhan)40.1%，而選擇保(bao)(bao)(bao)持觀望(wang)態度的(de)(de)(de)(de)(de)(de)(de)占(zhan)(zhan)(zhan)(zhan)(zhan)42.1%，不(bu)(bu)愿(yuan)(yuan)(yuan)意參(can)保(bao)(bao)(bao)的(de)(de)(de)(de)(de)(de)(de)人(ren)占(zhan)(zhan)(zhan)(zhan)(zhan)1.5%。（圖2）通過(guo)調(diao)查(cha)(cha)(cha)(cha)發(fa)現，年(nian)(nian)齡(ling)(ling)與收(shou)(shou)(shou)入(ru)(ru)(ru)(ru)兩個(ge)(ge)因(yin)(yin)(yin)素(su)對(dui)(dui)(dui)(dui)參(can)保(bao)(bao)(bao)意愿(yuan)(yuan)(yuan)影(ying)響(xiang)(xiang)明顯，單(dan)(dan)位性(xing)質與所屬(shu)行業(ye)對(dui)(dui)(dui)(dui)參(can)保(bao)(bao)(bao)意愿(yuan)(yuan)(yuan)的(de)(de)(de)(de)(de)(de)(de)影(ying)響(xiang)(xiang)較低(di)。從(cong)年(nian)(nian)齡(ling)(ling)分(fen)(fen)布看(kan)，41～50歲的(de)(de)(de)(de)(de)(de)(de)人(ren)群(qun)參(can)保(bao)(bao)(bao)意愿(yuan)(yuan)(yuan)最突(tu)出，達到了(le)56.2%。之(zhi)(zhi)(zhi)所以(yi)出現這一(yi)狀(zhuang)況(kuang)，主(zhu)要是因(yin)(yin)(yin)為(wei)(wei)中年(nian)(nian)人(ren)群(qun)體的(de)(de)(de)(de)(de)(de)(de)收(shou)(shou)(shou)入(ru)(ru)(ru)(ru)是比較穩定的(de)(de)(de)(de)(de)(de)(de)，能夠完全負擔得起保(bao)(bao)(bao)險費(fei)用。20～30歲的(de)(de)(de)(de)(de)(de)(de)參(can)保(bao)(bao)(bao)意愿(yuan)(yuan)(yuan)不(bu)(bu)高(gao)(gao),原因(yin)(yin)(yin)在(zai)于(yu)(yu)這部分(fen)(fen)人(ren)群(qun)年(nian)(nian)齡(ling)(ling)不(bu)(bu)大(da),對(dui)(dui)(dui)(dui)個(ge)(ge)人(ren)養(yang)(yang)老(lao)需求(qiu)不(bu)(bu)迫切，同時(shi)收(shou)(shou)(shou)入(ru)(ru)(ru)(ru)不(bu)(bu)高(gao)(gao),有(you)(you)(you)結婚、撫養(yang)(yang)子女、還貸等(deng)壓力(li)。從(cong)收(shou)(shou)(shou)入(ru)(ru)(ru)(ru)狀(zhuang)況(kuang)看(kan)，收(shou)(shou)(shou)入(ru)(ru)(ru)(ru)在(zai)7500～9500元(yuan)(yuan)的(de)(de)(de)(de)(de)(de)(de)參(can)保(bao)(bao)(bao)意愿(yuan)(yuan)(yuan)最突(tu)出，占(zhan)(zhan)(zhan)(zhan)(zhan)68.5%；5500～7500元(yuan)(yuan)的(de)(de)(de)(de)(de)(de)(de)次之(zhi)(zhi)(zhi)，占(zhan)(zhan)(zhan)(zhan)(zhan)40.5%；3500～5500元(yuan)(yuan)的(de)(de)(de)(de)(de)(de)(de)再(zai)次，占(zhan)(zhan)(zhan)(zhan)(zhan)7.1%；收(shou)(shou)(shou)入(ru)(ru)(ru)(ru)在(zai)3500元(yuan)(yuan)以(yi)下的(de)(de)(de)(de)(de)(de)(de)參(can)保(bao)(bao)(bao)意愿(yuan)(yuan)(yuan)最低(di)，僅為(wei)(wei)5.6%。由此(ci)可以(yi)看(kan)出，收(shou)(shou)(shou)入(ru)(ru)(ru)(ru)在(zai)5500～9500元(yuan)(yuan)的(de)(de)(de)(de)(de)(de)(de)參(can)保(bao)(bao)(bao)意愿(yuan)(yuan)(yuan)比較高(gao)(gao)。

四、湖南(nan)開展個稅遞延(yan)型養老保險可(ke)行性(xing)分(fen)析

（一）政(zheng)策(ce)(ce)支持(chi)。2008年12月(yue)，國(guo)務(wu)(wu)院辦公(gong)廳(ting)《關于(yu)當(dang)前(qian)金融促進經(jing)濟發展的(de)(de)若(ruo)干意見》明確指出(chu)，要(yao)(yao)為(wei)那些(xie)購入(ru)商(shang)業養(yang)老(lao)(lao)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)的(de)(de)人(ren)(ren)員提(ti)供適當(dang)的(de)(de)稅(shui)(shui)(shui)收(shou)(shou)(shou)優惠，以(yi)確保(bao)(bao)(bao)(bao)(bao)(bao)(bao)能夠在一定程度(du)上(shang)(shang)降(jiang)低其投保(bao)(bao)(bao)(bao)(bao)(bao)(bao)成(cheng)(cheng)本(ben)，調動(dong)(dong)起參與投保(bao)(bao)(bao)(bao)(bao)(bao)(bao)的(de)(de)積(ji)極性(xing)與主動(dong)(dong)性(xing)。2017年6月(yue)21日，國(guo)務(wu)(wu)院第177次(ci)常務(wu)(wu)會(hui)議原(yuan)則通過了《關于(yu)加快(kuai)發展商(shang)業養(yang)老(lao)(lao)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)的(de)(de)若(ruo)干意見》，進一步明確指出(chu)，從2017年起，要(yao)(yao)逐步推進個(ge)稅(shui)(shui)(shui)遞延(yan)型(xing)養(yang)老(lao)(lao)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)的(de)(de)試點(dian)工作。（二）現行(xing)(xing)稅(shui)(shui)(shui)收(shou)(shou)(shou)制度(du)提(ti)供實(shi)(shi)施(shi)基礎。個(ge)稅(shui)(shui)(shui)遞延(yan)型(xing)養(yang)老(lao)(lao)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)的(de)(de)順(shun)利(li)(li)推行(xing)(xing)，需要(yao)(yao)相關的(de)(de)稅(shui)(shui)(shui)收(shou)(shou)(shou)政(zheng)策(ce)(ce)予以(yi)支持(chi)。在我(wo)國(guo)，實(shi)(shi)施(shi)多(duo)年的(de)(de)公(gong)積(ji)金利(li)(li)息(xi)稅(shui)(shui)(shui)前(qian)扣除政(zheng)策(ce)(ce)為(wei)個(ge)稅(shui)(shui)(shui)遞延(yan)養(yang)老(lao)(lao)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)的(de)(de)開展提(ti)供了條件。在監管規定方(fang)面(mian)，已經(jing)有一個(ge)初步的(de)(de)框架，個(ge)稅(shui)(shui)(shui)遞延(yan)養(yang)老(lao)(lao)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)試點(dian)的(de)(de)信息(xi)系統也已開發成(cheng)(cheng)型(xing)。（三(san)）財政(zheng)收(shou)(shou)(shou)入(ru)提(ti)供財政(zheng)支持(chi)。近年來我(wo)國(guo)經(jing)濟實(shi)(shi)力不斷(duan)增強(qiang)(qiang)，財政(zheng)收(shou)(shou)(shou)入(ru)不斷(duan)增加，為(wei)稅(shui)(shui)(shui)收(shou)(shou)(shou)優惠政(zheng)策(ce)(ce)的(de)(de)實(shi)(shi)施(shi)提(ti)供了物質基礎。而(er)一系列稅(shui)(shui)(shui)收(shou)(shou)(shou)優惠政(zheng)策(ce)(ce)的(de)(de)實(shi)(shi)施(shi)，有助于(yu)充分調動(dong)(dong)人(ren)(ren)們購買保(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)的(de)(de)積(ji)極性(xing)，從而(er)使保(bao)(bao)(bao)(bao)(bao)(bao)(bao)費收(shou)(shou)(shou)益大(da)幅度(du)提(ti)升。長期穩(wen)定的(de)(de)保(bao)(bao)(bao)(bao)(bao)(bao)(bao)費收(shou)(shou)(shou)入(ru)也可(ke)增加保(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)司的(de)(de)可(ke)投資額，從而(er)增加投入(ru)到市場的(de)(de)資本(ben)量。（四）保(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)司競爭力增強(qiang)(qiang)。隨(sui)著我(wo)國(guo)經(jing)濟水平的(de)(de)持(chi)續提(ti)升，保(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)行(xing)(xing)業也獲(huo)得了較快(kuai)發展。一些(xie)優質保(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)企業在保(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)產品設計、服(fu)務(wu)(wu)條款(kuan)設置(zhi)、養(yang)老(lao)(lao)基金運作等方(fang)面(mian)上(shang)(shang)積(ji)累了豐富的(de)(de)經(jing)驗。中國(guo)人(ren)(ren)壽(shou)、泰康人(ren)(ren)壽(shou)等保(bao)(bao)(bao)(bao)(bao)(bao)(bao)險(xian)(xian)公(gong)司希望(wang)享受政(zheng)策(ce)(ce)紅利(li)(li)，已率先(xian)推廣此險(xian)(xian)種(zhong)，成(cheng)(cheng)為(wei)行(xing)(xing)業領跑者(zhe)。

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作者:李麗