【作者】 朱莹；

【导师】 于渤；

【作者基本信息】 哈尔滨工业大学 ， 工商管理硕士（专业学位）， 2020， 硕士

【摘要】 推行个税递延年金保险是我国尝试在社会养老保险和商业养老保险并行思路的引导下,以保险产业有效应对老龄化社会冲击,并尝试与《中华人民共和国个人所得税法》的革新进行深度融合的体现。国务院办公厅在2017年7月发布《关于加快发展商业养老保险的若干意见》,指出我国应当鼓励具有资质和条件的商业养老保险机构设立个人税收递延型商业养老保险。在《个人税收递延型商业养老保险资金运用管理暂行办法》颁行的背景下,中国人寿、太平洋人寿、平安养老、新华人寿等十余家企业作为我国保险产业的领军者,纷纷获得了设立个税递延年金保险试点的资质,并已投入研发具有减税和保险双重作用的商业养老保险产品。J公司黑龙江分公司作为黑龙江省内寿险企业中的领军企业,该险种的研发与推行对其具有重要意义。基于此,本文在文献分析法、案例归纳法、归纳法与演绎法的作用之下,概括了个税递延年金保险产品概念、个税递延年金保险产品运行机制和个税递延年金保险产品制度演进状况进行,并从J公司黑龙江分公司递延险产品需求和可行性方面对该类产品设计问题进行了分析。基于个税递延型商险政策扶持支持、固有客户群体潜力巨大、传统寿险研发经验雄厚以及税收优惠政策形成底层性支撑,J公司黑龙江分公司可以尝试将此作为其业务发展线条进行深度拓展。从具体执行策略上看,在客户群体分析、市场潜力分析、客户渠道分析以及市场竞争分析的基础上,其应当从保费定价方式设计、基金运营方式设计、合同规划方式设计、风险管理机制设计与产品营销方式设计方面进行产品管理,兼顾将价格适度性原则、客户针对性原则、收益稳健性原则和风险控制性原则,保障个税递延年金保险的设计合理性,并与我国宏观的社保和商保并行养老发展趋势相符合。最后,应当将发挥企业财务保障作用,建立客户渠道保障机制,紧跟国家寿险政策导向并建构该类寿险直属部门作为保障性措施,全面提升J公司黑龙江分公司递延险产品管理水平,推动养老保险与个人所得税改革的深度契合。更多还原

【Abstract】 Under the guidance of the parallel thought of social endowment insurance and commercial endowment insurance,China tries to take the insurance industry as a response to the impact of the aging society and tr y to conduct in-depth integration with the reform of the individual income tax law of the People’s Republic of China.China should encourage qualified and qualified commercial endowment insurance institutions to set up individual tax-deferred commercial endowment insurance,according to several opinions on accelerating the development of commercial endowment insurance issued by the general office of the state council in July 2017.In the personal tax deferred model of commercial endowment insurance fund use management interim measures ",under the guidance of China life insurance,China Pacific life insurance,ping an endowment,new China life more than ten enterprises as a leader of the insurance industry in our country,have got to set up the tax handed li ve gold insurance pilot qualifications,and has been put into research and development has a dual function of commercial endowment insurance tax and insurance products.Heilongjiang branch of J company,as the leading enterprise of life insurance enterprise in heilongjiang province,the research and development of this kind of insurance is of great significance to it.Based on this,this article in the literature analysis,case under the role of induction,induction and deduction method,sums up the tax handed prolong the insurance product concept,tax pass live gold of insurance products running mechanism and live gold of insurance products tax system evolution status,and heilongjiang branch deferred risks from J company product research and development th e necessity and feasibility of the product design problems are analyzed.Based on the policy support of individual tax deferred business insurance,huge potential of inherent customer groups,rich experience in the research and development of traditional l ife insurance and the low-level support of tax preferential policies,heilongjiang branch of J company can try to take this as its business development line for in-depth expansion.Look from the specific implementation strategy,the client group analysis,market potential,customer channels and market competition analysis,on the basis of its premium pricing mode design,fund operation mode should start from design,planning design,contract risk management mechanism design and product management,product marketing design aspect will give attention to two or morethings price principle of moderation,customer pertinence,earnings conservatism principle and the principle of risk control and security pass design rationality of live gold of insurance of the inco me tax,and with the macro development trend of provide for the aged of social security and shang bao parallel.Finally,we should give full play to the role of enterprise financial security,establish the customer channel security mechanism,follow the na tional life insurance policy guidance,and construct the departments directly under this kind of life insurance as security measures,comprehensively improve the deferred insurance product management level of J company’s heilongjiang branch,and promote the deep integration of endowment insurance and individual income tax reform.更多还原