武汉市个税递延型养老保险缴存意愿影响因素研究——基于三支柱养老保障体系的实证分析

Study on the Influencing Factors of Deposit Willingness of Individual Tax Deferred Commercial Endowment Insurance in Wuhan City—The Empirical Analysis Based on the Three-Pillar Pension Security System

摘要: 我国政府积极投身于第三支柱养老保险的建设中，并发布了一系列实施措施、税收优惠政策和金融产品管理规范，至2022年末，参与个人养老金的人数已达到1954万人。为进一步探究居民购买个税递延型商业养老保险的影响因素，本文以武汉市为例，结合多支柱养老金体系理论和计划行为理论，采用问卷调查和实地调研方法，分析缴存意愿的影响因素。研究发现，模型整体显著，其中年龄段、保险知识等是影响购买决定的主要因素。未来在推进税延养老保险发展的过程中，应充分考虑不同群体的需求和特点、制定差异化的宣传策略、加强适老基建的建设和优化、吸引和培育大型投资机构、注重增值服务的开发和创新、履行社会责任并积极参与公益事业、优化缴费流程并提高参保便利性以及提供具有竞争力的收益表现等。通过这些措施的实施，有望进一步提升公众对税延养老保险的认知度和信任度、激发参保热情并推动税延养老保险市场的健康发展。

Abstract: The Chinese government has actively engaged in the construction of the third pillar pension insurance, and issued a series of implementation measures, preferential tax policies and financial product management norms. By the end of 2022, the number of people participating in individual pension has reached 19.54 million. In order to further explore the influencing factors of residents' purchase of tax-deferred commercial endowment insurance, this paper takes Wuhan city as an example, combines the theory of multi-pillar pension system and the theory of plan behavior, and uses the methods of questionnaire survey and field survey to analyze the influencing factors of deposit willingness. The study found that the overall model was significant, among which age and insurance knowledge were the main factors affecting the purchase decision. Future in the process of promoting the development of tax deferred endowment insurance, we should fully consider the needs and characteristics of different groups of differentiation, develop the propaganda strategy, strengthen the construction of old infrastructure and optimization, attract and cultivate large investment institutions, pay attention to the development of value-added services and innovation, the performance of social responsibility and actively participate in public welfare undertakings, optimize the payment process and improve the convenience and provide competitive earnings performance, etc. Through the implementation of these measures, it is expected to further enhance the public awareness and trust of tax deferred pension insurance, stimulate the enthusiasm for insurance participation and promote the healthy development of tax deferred pension insurance market.