个人账户与个人所得税激励联动对养老金替代率的影响

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。

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

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.