A new breakthrough in the reform of tax: deferred pension scheme to be announced _ | | old-age insurance news

Original title: a new breakthrough in the reform of tax: deferred pension scheme to be announced

A tax reform programme is yet to come, personal information and reduction of research become the focus of further reforms. The China Business Journal reporter was informed that the Ministry of research information on personal income have been around for more than two years time, now continuing this work in advance.

In the enterprise pension and personal insurance after health one after another into the scope of a tax deduction, a tax-deferred discussion of the old-age insurance scheme in advance. Starting from Shanghai since reporting its first tax-deferred pension insurance pilot, introduced this year is the expected more likely, it will become a tax reform is an important breakthrough.

　　Deferred annuity issued

"In mortgage interest, pension deductions before the content does not establish clear criteria for deduction, comprehensive tax reform and classification with a combination of hard landing, at this point, the deferred annuity if implemented smoothly, will become the new progress on tax reform. "One person in the taxation system, told reporters.

So-called tax-deferred pension is that personal income for the purchase of commercial supplementary old-age insurance, payable personal income tax can be deferred to extract premiums and taxes. This and previous emphasis on mortgage-interest in tax reform, two children, pension, can be included in the deduction has a similar effect, can help to reduce the burden.

Research Institute Yang Zhiyong, a researcher at the Chinese Academy of social sciences, finance strategy believes that judging from the current situation, deferred old-age pension is paid after personal tax premiums for policyholders, its commercial insurance can enjoy certain tax advantages.

As the first group of pilot cities, Shanghai has huge hopes are. According to brokerage reports estimate if Shanghai pilot tax-deferred annuities, thought a year premium increases of about 10 billion yuan in Shanghai, after the country, annual contributions to the premium increase will exceed billion.

Huge market potential to accelerate the policy introduced. On August 31, Finance Minister Lou Jiwei on 12 22nd meeting of the Standing Committee's report on the implementation of the budget this year have been raised, to examine individual tax-deferred trial of commercial endowment insurance policies.

Lou Jiwei, the report does not give a specific timetable, but include finance and insurance departments of insurance, high frequency research has ground to create more possibilities for this work.

In August, the society Department of social insurance Administration Center for the development of China's social security annual report 2015 shows that last year, Heilongjiang, Liaoning, Jilin, Hebei, Shaanxi and Qinghai provinces 6 urban enterprise workers pension funds received in the current period does not arrive.

It is learned that the individual tax-deferred pension tax credit amount remain 500 Yuan a month ~1000 Yuan. Commercial endowment insurance as a supplement has become essential.

More tax professional judgment, a tax reform package has been reported to the State Council, but each programme is controversial, now accelerated deferred old-age insurance scheme of the Ministry of research, the expected likely introduced during the year, and this is made the new push for tax reform.

　　Non-cash settlement

As an important supplement to ease pressure on government pension of deferred pension insurance is to encourage individuals to buy more commercial insurance to the aged.

In 2009, the file clear support for building Shanghai into an international financial center under the State Council of China, presented at the Shanghai piloting a tax-deferred annuity. Zhihou, OCI is also the lead organization 8 insurance companies in Shanghai (Kunihisa, ping an annuity, the Pacific (6.880,-0.07,-1.01%), Tai Ping, Xinhua, Taikang, British dataihe, Changjiang pension) pilot project group was set up, and reported to the Treasury of the pilot programme.

However, due to the tax reform as well as current information on personal income have a slow advance, pilot work has continued without landing.

"References in some developed countries mature tax system, tax declaration the way families are used to declare. Should promote individual way of non-cash settlement as soon as possible. " PWC tax Senior Manager, Dan Tang said in an interview.

In her view, in the context of non-cash settlement, personal tax-related information, can effectively be recorded, a comprehensive reflection of the personal income and expenditure, facilitate the collection and management of tax authorities do more to build social credibility system.

Deferred old-age pension, for example, unlike pensions paid directly by the enterprises, deferred annuity is more personal, covering information systems across the country need to be established.

According to China State Executive Conference spirit, according to Treasury national tax General CIRC on carried out commercial health insurance personal income tax policy pilot work of notification (tax (2015) 56th,) about requirements, January 1, 2016 up, in Beijing city, and Shanghai City, and Tianjin City, and Chongqing City 4 a municipalities, Shijiazhuang, and Taiyuan, and Shenyang, and Changchun, 27 a city implementation commercial health insurance personal income tax policy for pilot area.

Notification requirements, wage and salary income gained or continuity of income from remuneration for personal, buy their own health insurance products in conformity with the provisions and shall promptly provide proof of warranty to daikou units. Withholding individual policy documents of the month, at no more than 200 Yuan/month standard monthly deduction. Portion of premiums more than 2400 Yuan within one year shall not be tax deductible.

In terms of corporate annuity is a tax deduction, personal annuities paid under relevant State policies and regulations personal contributions, at no more than my salary 4% standards in the part of the tax base, temporarily deducted from the individual's taxable income in the current period.

In response, Dan Tang believes that China Enterprise annuity and individual health insurance policies, and allows for a tax deduction, is a major step forward in the reform process, but from the practical effects limited tax cuts worked, is expected in the future will also promote other tax deduction process step by step.

Responsible editor: Zhang Xiaoya

Article keywords:
Old-age insurance

I want feedback
Save a Web page
China business

个税改革新突破：递延养老保险方案将出台|机关|养老保险_新闻资讯

　　原标题：个税改革新突破：递延养老保险方案将出台

　　个税改革方案迟迟未出台，个人信息以及扣减内容的调研成为下一步改革的重点。《中国经营报》记者获悉，财政部对个人收入信息问题的研究已经有两年以上时间，目前这项工作仍在持续推进中。

　　在企业年金和个人商业保险健康相继纳入个税抵扣范围后，个税递延型养老保险方案的探讨也在推进中。从上海开始申报首个税递延型养老保险试点以来，预计年内出台方案的可能性较大，这将成为当前个税改革一个重要的突破口。

　　递延养老险出台

　　“在房贷利息、养老等抵扣内容没有确定明确的扣减标准之前，个税改革综合与分类相结合的方式也难落地，此时，递延养老险如果能顺利推进，将成为个税改革新的进展。”一位财税系统人士告诉记者。

　　所谓个税递延型养老保险是指个人收入中用于购买商业补充养老保险时，其应缴个人所得税可延期至提取保险金时再缴税。这和此前个税改革中强调的房贷利息、二孩、养老等可以纳入抵扣范围具有相似的效果，都有利于减轻纳税人的负担。

　　中国社科院财经战略研究院研究员杨志勇认为，从目前情况看，递延型养老保险是个人在纳税后才缴纳保费，对投保人来说，其在购买商业保险时可以享受一定的税收优惠。

　　作为首批试点城市，上海被寄予厚望。根据券商机构的报告测算，如果上海试点个税递延型养老保险，一年可以为上海带来约100亿元的保费增量，向全国铺开后，每年贡献的保费增量将超千亿元。

　　巨大的市场潜力加速了政策的出台。8月31日，财政部部长楼继伟在向十二届全国人大常委会第二十二次会议作关于今年以来预算执行情况的报告时曾提出，要研究个人税收递延型商业养老保险试点政策。

　　尽管楼继伟在汇报工作时并未给出具体的时间表，但包括财政部和保监会在内的多个部门对保险业高频率的调研已经为这项工作的落地创造更多的可能性。

　　今年8月份，人社部社会保险事业管理中心发布《中国社会保险发展年度报告2015》显示，去年黑龙江、辽宁、吉林、河北、陕西和青海6省份的城镇企业职工养老保险基金当期收不抵支。

　　据悉，目前个人税收递延型养老保险的税收优惠额度保持在每月500元~1000元。商业养老保险作为补充已刻不容缓。

　　多位财税人士判断，个税改革方案虽然已经上报中国国务院，但是各方对方案的内容仍存在争议，目前财政部加快了递延型养老保险方案的调研工作，预计年内出台的可能性很大，这也是为个税改革做新的推进。

　　非现金结算

　　作为缓解政府养老金压力的重要补充内容，递延养老保险更多是鼓励个人购买商业保险来养老。

　　2009年，中国国务院文件明确支持上海国际金融中心建设，提出在上海试点个税递延型养老险。之后，上海保监局还牵头组织8家保险公司（国寿、平安养老、太平洋（6.880， -0.07， -1.01%）、太平、新华、泰康、英大泰和、长江养老）成立了试点工作专项小组，并向财政部上报了试点方案。

　　然而由于个税改革以及目前对个人收入信息工作的推进比较慢，试点工作一直没有落地。

　　“参考一些发达国家的成熟税制，个税的申报往往采用家庭申报的方式。应该尽快推广个人非现金结算的方式”。普华永道税务部高级经理唐丹在接受采访时说。

　　在她看来，在非现金结算的环境下，个人涉税的相关信息，可以有效地得到记录，全面整体地反映出个人的收支，利于税务机关的征管更有助于建立社会的诚信机制。

　　以递延养老保险为例，不同于养老保险由企业直接代缴，递延养老险更多是个人行为，需要建立涵盖全国的信息系统。

　　根据中国国务院常务会议精神，按照《财政部国家税务总局保监会关于开展商业健康保险个人所得税政策试点工作的通知》（财税〔2015〕56号）有关要求，2016年1月1日起，在北京市、上海市、天津市、重庆市4个直辖市，石家庄、太原、沈阳、长春等27个城市实施商业健康保险个人所得税政策为试点地区。

　　通知要求，取得工资薪金所得或连续性劳务报酬所得的个人，自行购买符合规定的健康保险产品的，应当及时向代扣代缴单位提供保单凭证。扣缴单位自个人提交保单凭证的次月起，在不超过200元/月的标准内按月扣除。一年内保费金额超过2400元的部分，不得税前扣除。

　　在企业年金个税扣减政策方面，个人根据国家有关政策规定缴付的年金个人缴费部分，在不超过本人缴费工资计税基数的4%标准内的部分，暂从个人当期的应纳税所得额中扣除。

　　对此，唐丹认为，中国启动企业年金和个人商业健康保险的政策，并且允许作个税扣减，在改革进程上是一大进步，但从实际效应看减税功效仍有限，预计未来还将循序渐进地推广其他个税扣减项目的进程。

责任编辑：张小雅

文章关键词：
机关 养老保险

我要反馈
保存网页
中国经营报