A new breakthrough in tax reform deferred pension insurance program will be introduced-www.haole15.com

The new breakthrough of tax reform: deferred pension insurance scheme will introduce a new breakthrough in the tax reform: deferred pension insurance scheme will be introduced to the Du Lijuan tax reform plan has not yet been introduced, personal information and research content of the deduction has become the focus of the next step of reform. "Chinese business newspaper" reporter was informed that the study on personal income information has been more than two years time, the Ministry of finance, at present this work continues in advance. After the enterprise annuity and personal commercial insurance have been included in the scope of personal income tax deduction, the tax deferred pension insurance scheme is also in progress. Since Shanghai began reporting the first tax deferred pension insurance pilot, expected the possibility of the introduction of the year plan is large, it will become an important breakthrough in the current tax reform. Deferred pension insurance issued "in the content of mortgage interest and pension deduction no clear deduction standard before the tax reform, the combination of comprehensive and classification is hard landing, at this time, the deferred pension insurance if you can smoothly, will become the new progress in tax reform." A fiscal system told reporters. The so-called tax deferred pension insurance refers to the purchase of personal income in the supplementary pension insurance business, its personal income tax payable may be extended to the extraction of the insurance money and then pay taxes. This and the previous tax reform on mortgage interest, pension and other two children, can be incorporated into the scope of deduction has a similar effect, is beneficial to reduce the burden on taxpayers. Yang Zhiyong, researcher at the Institute of finance strategy China Cass believes that from the current situation, deferred pension insurance is a personal tax to pay the premium, the insured, it can enjoy certain preferential tax on the purchase of commercial insurance. As the first pilot city, Shanghai is placed high hopes. According to the calculation report of the brokerage sector, if the pilot tax deferred pension insurance, a year can bring incremental premium of about 100 billion for Shanghai, to spread throughout the country, the annual premium incremental contribution will exceed one hundred billion yuan. The huge market potential accelerated the introduction of the policy. In August 31st, finance minister Lou Jiwei on the implementation of the budget year’s report to the twelve session of the twenty-second meeting of the NPC Standing Committee has proposed to study the personal tax deferred pension insurance business pilot policy. Although Lou Jiwei in the report, did not give a specific timetable, but the research on the insurance industry a high frequency of a number of departments including the Ministry of Finance and the China Insurance Regulatory Commission, has for the work floor to create more possibilities. In August this year, the Ministry of human resources and social insurance management center issued the "development of social insurance Chinese annual report 2015" show that last year the Heilongjiang old-age insurance fund, Liaoning, Jilin, Hebei, Shaanxi and Qinghai 6 provinces urban employees defict is. It is reported that the current individual tax deferred pension insurance tax concessions remain at 500 yuan ~1000 yuan per month. Commercial pension insurance as a supplement has been urgently needed. Many tax professionals to judge, a tax reform program has been submitted to the State Council, but the parties on the content of the program is still controversial, the Ministry of finance to speed up the research work of deferred pension insurance scheme, expected the possibility of the introduction of the year is)

个税改革新突破:递延养老保险方案将出台  个税改革新突破:递延养老保险方案将出台  杜丽娟  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,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、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,我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。(中国经营报)相关的主题文章: