近日有媒体报道称,税收递延型养老保险(下称“税延养老险”)可能于年内在上海试点。税延养老保险,是指投保人在税前列支保费,在领取保险金时再缴纳个人所得税。一家养老保险公司的专家目前告诉记者,企业年金和个人商业养老保险都是补充养老的主要渠道,如果国家有意将其推广,保险公司的产品支持不成问题。税延养老险最高每月1000元所谓个税递延型养老保险,是指个人缴纳的保费在一定金额之内可以在税前工资中扣除,而在将来退休后领取保险金时再缴纳,这和目前个人收入纳税后才能购买商业保险有所不同。相关报道中提及的上海个人税延型养老保险产品定位为契约型养老保险;产品形式分为万能型和分红型;税收递延模式采取“税基递延”型,即在缴费及收益阶 Recently, some media reported that the tax deferred pension (hereinafter referred to as “tax deferred retirement insurance”) may be piloted in Shanghai during the year. Tax extension of old-age insurance, refers to the insured person before the tax out of insurance premiums, to receive insurance premiums and then pay personal income tax. An old-age insurance company’s experts told reporters at the moment that enterprise annuities and individual commercial pension insurance are the main ways to supplement old-age pension. If the state intends to promote it, the product support of the insurance company is not a problem. Tax extension of the old insurance up to 1,000 yuan per month The so-called tax deferred pension, refers to the individual premiums within a certain amount can be deducted from the pre-tax salary, and in the future retirement after receiving the insurance premiums, which And the current personal income tax can buy commercial insurance is different. As mentioned in the related report, Shanghai personal tax-extended pension insurance products are classified as contract-type pension insurance. The product forms are classified into universal type and dividend type. The tax deferral model adopts the “tax base deferred” type, that is, Income level