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中国管理科学

中国管理科学 ›› 2009, Vol. 17 ›› Issue (2): 29-35.

• 论文 • 上一篇    下一篇

个人账户与个人所得税激励联动对养老金替代率的影响

陈收, 邱晓彦, 李双飞   

  1. 湖南大学工商管理学院, 湖南长沙410082
  • 收稿日期:2008-08-26 修回日期:2009-03-20 出版日期:2009-04-30 发布日期:2009-04-30
  • 作者简介:陈收(1956- ).男(汉族).山东省龙川人.湖南大学工_商管理学院教授.博士,研究力向:股民出资决策与风险管理.社会保障.
  • 基金资助:

    教育部社科基金资助项目(Y2008JYJ035);湖南省科技厅资助项目(8582160602,521297102)

Impact of the Substitution Rate of Individual Account Based on Linkage Between Individual Account Pension and Individual Income Tax

CHEN Shou, QIU Xiao-yan, LI Shuang-fei   

  1. School of Business Administration, Hunan University, Changsha 410082, China
  • Received:2008-08-26 Revised:2009-03-20 Online:2009-04-30 Published:2009-04-30

PDF (PC)

1421

被引次数

13

摘要： 本文针对养老保险资金来源不足问题,提出了将一部分个人所得税转入到养老保险个人账户的思路,既弥补养老保险缴费不足,又可提高人们缴纳个人所得税积极性,且有助于机关事业单位养老保险改革试点方案的顺利实施。并在此思路上针对现行的企业养老保险计发办法上建立了精算模型,比较分析了个人所得税转入与不转入养老金个人账户情形下不同工资水平及其增长率、不同的基金累积利率、不同的退休年龄对个人账户养老保险水平的影响。

关键词: 养老金个人账户, 个人所得税, 精算模型, 替代率

Abstract: This paper gives the proposal that,considering the poor incoming of pension funds,a part of in dividual income tax can be transferred into individual pension account.That not only can raise pension funds,but also improve peoples enthusiasm to pay personal income tax,which lead to smoothly implemen tation of the reform of government organizations and institutions pension insurance.This paper builds an actuarial model based on the present calculation and issuing approach,then comparative analysis of the transferred and non transferred cases of different wage levels and growth rates,different accumulation rates of funds,different retirement age for individual accounts that affect the level of pension insurance.

Key words: individual account pension, individual income tax, actuarial model, substitution rate

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