上海金融
上海金融
상해금융
Shanghai Finance
2009年
8期
61~64
,共null页
商业养老保险 国外税制
商業養老保險 國外稅製
상업양로보험 국외세제
Commercial Pension Insurance; Foreign Taxation
本文试图通过比较部分发达国家和一些发展中国家的商业养老保险税收制度．同时分析归纳国外养老保险改革及其税制研究趋势，旨在对我国商业养老保险税制改革及促进发展商业保险有所启示．对上海率先实施个人税延型养老保险试点的相关政策措施有所借鉴。
本文試圖通過比較部分髮達國傢和一些髮展中國傢的商業養老保險稅收製度．同時分析歸納國外養老保險改革及其稅製研究趨勢，旨在對我國商業養老保險稅製改革及促進髮展商業保險有所啟示．對上海率先實施箇人稅延型養老保險試點的相關政策措施有所藉鑒。
본문시도통과비교부분발체국가화일사발전중국가적상업양로보험세수제도．동시분석귀납국외양로보험개혁급기세제연구추세，지재대아국상업양로보험세제개혁급촉진발전상업보험유소계시．대상해솔선실시개인세연형양로보험시점적상관정책조시유소차감。
The article studies the difference of taxation systems on commercial pension insurance among several developed and developing countries, and concludes the characteristics and developing trend of pension system reform of these countries. Based on the above investigation, the paper presents the suggestions on the reform of pension taxation in our country, and particularly on reform measurements of the ongoing tax-deferred individual retirement plan in Shanghai.
