个税递延型商业养老保险购买意愿影响研究——来自中国职工养老储备指数调查数据

江西财经大学学报 ›› 2020, Vol. 0 ›› Issue (2): 52-61.

个税递延型商业养老保险购买意愿影响研究——来自中国职工养老储备指数调查数据

张鑫^1,2, 孙立娟¹

1. 对外经济贸易大学保险学院,北京 100029;
2. 包头师范学院经济与管理学院,内蒙古包头 014030

收稿日期:2019-04-21 出版日期:2020-03-25 发布日期:2020-12-14
通讯作者: 张鑫,对外经济贸易大学博士研究生,主要从事社会保障精算研究,联系方式zhangxin1108@foxmail.com。
作者简介:孙立娟,对外经济贸易大学教授,博士生导师,主要从事社会保障精算研究。
基金资助:
国家自然科学基金“新疆民族地区人口结构变化与社会保障的福利效应研究”（71663049）; 新疆维吾尔自治区社会科学基金项目“新疆社会保障制度对城乡居民收入差距的影响研究”（2016BJY023）

A Study of Purchase Intention of Tax-Deferred Commercial Pension Insurance: Based on the Data of China's Pension Reserve Index Survey

ZHANG Xin^1,2, SUN Li-juan¹

1. University of International Business and Economics, Beijing 100029;
2. Baotou Teachers' College, Baotou 014030, China;

Received:2019-04-21 Online:2020-03-25 Published:2020-12-14

摘要/Abstract

摘要： 基于2017年中国职工养老储备指数调查数据,采用logistic回归模型实证分析职工对个税递延型商业养老保险的购买意愿及其影响因素。研究结果表明,超过40%的职工有意愿购买个税递延型商业养老保险。经济购买力、教育程度以及对保险知识的了解程度对职工的购买意愿有显著的促进作用。养老规划意识的不足,对社会基本养老保险和子女养老的过度依赖降低了职工的购买意愿。房产的增加对个税递延型商业养老保险的参保需求呈现负向关联。在不同性质单位职工之间,影响个税递延型商业养老保险参保意愿的因素也存在群体差异。

关键词: 个税递延型商业养老保险, 购买意愿, logistic模型

Abstract: Based on the data of China's pension reserve index survey of 2017, this paper conducts an empirical analysis of employees' purchase intention of tax-deferred commercial pension insurance and the influencing factors by employing the logistic regression model. The results show that more than 40% of employees are willing to purchase tax-deferred commercial pension insurance. Such factors as economic purchasing power, education level and knowledge of insurance can significantly promote the employees' purchase intention. While lacking of pension planning awareness and excessive reliance on social basic endowment insurance and child support would reduce their purchase intention. The increase of real estate is negatively correlated with the demand for purchasing tax-deferred commercial pension insurance. There are also differences in the influencing factors among employees working in companies with different natures.

Key words: tax-deferred commercial pension insurance, purchase intention, logistic model

中图分类号:

F840.612

张鑫, 孙立娟. 个税递延型商业养老保险购买意愿影响研究——来自中国职工养老储备指数调查数据[J]. 江西财经大学学报, 2020, 0(2): 52-61.

ZHANG Xin, SUN Li-juan. A Study of Purchase Intention of Tax-Deferred Commercial Pension Insurance: Based on the Data of China's Pension Reserve Index Survey[J]. Journal of Jiangxi University of Finance and Economics, 2020, 0(2): 52-61.

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