Commercial Pension Insurance Program Design and Estimated of Tax Incentives----Based on Analysis of Enterprise Annuity Tax Incentives
Huang Xue, Lu Yating

Abstract
Taxes as the primary means of state intervention and regulation of social and economic development, while encouraging the development of commercial pension insurance also plays an important role. Under encouraging of the government's tax incentives, individuals from their own interests, will increase the initiative of participating in the commercial pension insurance. This paper analyzes and estimates pension replacement rate and loss of national revenue, under the annuity tax incentives, constructs the commercial pension of tax incentive insurance replacement rate model. We find that the commercial pension insurance of tax incentives has little impact on revenue, but can actively promote the development of commercial pension insurance.

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