买保险，真的能避税吗

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2018-10-31 17:30:52 来自保险规划来自PC [ 复制链接 ]

亲姐十多年前曾经从事过一小段时间保险行业，我的第一份保单也源于她的工作才买成。<div><br></div><div>那会保险还不算很不普及，但由于她从事这一块，回家后，她总是会给我说一些跟保险有关的有趣的事情。</div><div><br></div><div>为什么有钱人喜欢买保险？</div><div>除了提供保障和获取收益外，还可以分担风险。万一破产啥的，就算所有钱败光，保险的钱还在。</div><div><br></div><div>为什么二奶们热衷于买保险？</div><div>那些所谓情人在得势时候，最聪明的做法除了要房要钱外，就是一次性泵交保险，万一以后分了，保险还是自己的。</div><div><br></div><div>而对于我们普通老百姓来说，保险还有一个功能是我们所不熟知的。那就是：避税避债。</div><div><br></div><div><img class="imgs" src="http://bbsimg.cardniu.com/data/attachment/forum/201810/b9b1d8f50c6596d7959926.jpeg" img_width="400" img_height="272"><br></div><div><br></div><div>本帖我们先谈与我们密切相关的避税问题。</div><div><br></div><div>按照相关文件，保险实际上是可以合法规避工资产生的个人所得税。</div><div><br></div><div><p style=" Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; widows: 1; word-wrap: break-word !important;">根据《财政部、人力资源社会保障部、国家税务总局关于企业年金、职业年金个人所得税有关问题的通知》（财税〔2013〕103号）规定，企业为员工缴纳的企业年金（包括企业为个人缴付的和个人缴付的），可以迟延到退休领取时在缴纳个人所得税。</p><p style=" Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; widows: 1; word-wrap: break-word !important;"><br style=" box-sizing: border-box; word-wrap: break-word !important;"></p><p style=" Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; widows: 1; word-wrap: break-word !important;">文件指出：</p><p style=" Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; widows: 1; word-wrap: break-word !important;"><br></p><p style=" Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; widows: 1; word-wrap: break-word !important;">·企业年金和职业年金缴费的个人所得税处理<br></p><p style=" Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; widows: 1; word-wrap: break-word !important;">1．企业和事业单位（以下统称“单位”）根据国家有关政策规定的办法和标准，为在本单位任职或者受雇的全体职工缴付的企业年金或职业年金（以下统称“年金”）单位缴费部分，在计入个人账户时，个人暂不缴纳个人所得税。</p><p style=" Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; widows: 1; word-wrap: break-word !important;">2．个人根据国家有关政策规定缴付的年金个人缴费部分，在不超过本人缴费工资计税基数的4%标准内的部分，暂从个人当期的应纳税所得额中扣除。</p><p style=" Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; widows: 1; word-wrap: break-word !important;">3．超过本通知第一条第1项和第2项规定的标准缴付的年金单位缴费和个人缴费部分，应并入个人当期的工资、薪金所得，依法计征个人所得税。税款由建立年金的单位代扣代缴，并向主管税务机关申报解缴。</p><p style=" Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; widows: 1; word-wrap: break-word !important;"><br></p><p style=" Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; widows: 1; word-wrap: break-word !important;">·领取年金的个人所得税处理</p><p style=" Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; widows: 1; word-wrap: break-word !important;">1．个人达到国家规定的退休年龄，在本通知实施之后按月领取的年金，全额按照“工资、薪金所得”项目适用的税率，计征个人所得税；在本通知实施之后按年或按季领取的年金，平均分摊计入各月，每月领取额全额按照“工资、薪金所得”项目适用的税率，计征个人所得税。</p><p style=" Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; widows: 1; word-wrap: break-word !important;"><br></p><p style=" Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; widows: 1; word-wrap: break-word !important;">划重点：</p><p style=" Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; widows: 1; word-wrap: break-word !important;"><br></p><p style=" Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; widows: 1; word-wrap: break-word !important;"><span style=" box-sizing: border-box; word-wrap: break-word !important; "><b>企业为员工设立企业年金的情况下，员工每月工资的4%可暂不缴纳个人所得税，到退休后进行缴纳。</b></span></p><p style=" Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; widows: 1; word-wrap: break-word !important;"><br style=" box-sizing: border-box; word-wrap: break-word !important;"></p><p style=" Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; widows: 1; word-wrap: break-word !important;">如果我们退休后才缴纳个人所得税。而大部分人退休时个人收入会相应减少，在低于起征点的情况下可实现免税，略高于起征点的就变相实现了减税。</p><p style=" Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; widows: 1; word-wrap: break-word !important;"><br></p><p style=" Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; widows: 1; word-wrap: break-word !important;">问题来了：</p><p style=" Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; widows: 1; word-wrap: break-word !important;"><br></p><p style=" Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; widows: 1; word-wrap: break-word !important;">到底多少企业有年金一说，或者说企业真的会退休后才缴纳个人所得税呢？</p><p style=" Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; widows: 1; word-wrap: break-word !important;"><br></p><p style=" Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; widows: 1; word-wrap: break-word !important;">大概去年，就有说购买保险免部分个人税的问题，还有同事还问了保险公司管理层，被告知是要购买了指定保险产品的，且偏向于理财型养老型的保险。</p><p style=" Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; widows: 1; word-wrap: break-word !important;"><br></p><p style=" Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; widows: 1; word-wrap: break-word !important;">你们对保险避税，又知道多少呢？</p></div>