近年来，伴随着生活水平的持续提升，我国的医疗条件与技术也在迅速发展，人们的寿命持续增加，但当前生活压力巨大，使得生育率持续走低，种种原因导致我国老龄化问题日益严重，也使得我国社会养老保险压力日益增加。目前我国的养老保障体系由三支柱构成，基本养老被称作第一支柱，尽管其覆盖面较大，但保障程度不高；第二支柱为企业年金，目前只有机关事业单位或实力雄厚的企业员工参与，覆盖面也不足；第三支柱是商业养老保险，也是我国养老保障体系在推行期间的关键构成部分，但存在发展滞后、民众不信任等情况。在这种情况下，迫使政府加快探索新型养老保险模式。

我国养老保险行业起步发展较晚，保险市场空间挖掘巨大，政府目前正在探索对这一市场的开发，个人税收递延型商业养老保险就是一个重要举措，并且也经过多次试点，相关实施政策逐步完善，是一个相对成熟的研究案例。

       本文基于这一情况，对个人税收递延型商业养老保险进行研究。本文通过半结构式访谈，通过与政府相关部门行政人员访谈，了解税收理念与商业养老保险结合的过程，以及对试行结果的看法，随后可能展开的举措等；从保险从业人员处了解目前个人税收递延型商业养老保险真实的销售情况，以及开展过程中遇到的实际困难；另一方面，有针对性地选择不同学历、不同年龄、不同从业者以及不同收入的潜在投保人进行访谈，了解他们在面对个人税收递延型商业养老保险时主要考虑的内容，以及对现有政策的一些想法及建议。从不同角度参与者的访谈中分析得出政府在推进过程中发挥了巨大的作用，无论是对行业产品的创新、资金的投入、提升保险行业整体形象等都具有无可替代的作用，但也暴露出一些问题比如税收优惠覆盖面较窄，税收优惠设置较为单一、政府各部门之间联动不足等，这些都严重制约其发展。结合访谈内容以及文件资料信息分析，加快养老保险个人账户建立、丰富目前的税优政策、加大宣传力度等都将很好地促进个人税收递延型商业养老保险的发展，这些举措也对我国推动其它新型养老保险具有重要意义。

In recent years, China's comprehensive national strength has shown an increasing trend year by year, which has then promoted the improvement of people's quality of life, and the medical facilities, medical environment and per capita living standards have also been significantly improved, however, the fertility rate is not ideal, the main reason lies in two points, one is the social aging problem is more and more serious, the second is the higher cost of living.In general, China is facing a huge pressure of social endowment insurance.At present, China has built a residential pension security system containing three pillars, the basic pension is called the first pillar, although its coverage is large, but the security degree is not high; the enterprise annuity is called the second pillar, but only the employees of government organs and institutions or strong enterprises participate, the coverage is insufficient; The third pillar corresponds to commercial old-age insurance, which is also a key component of China's old-age security system during the implementation period. However, due to various reasons such as early barbaric development, its development lags behind in the whole security system, and people have serious distrust of it. In this case, the government is forced to speed up the exploration of a new old-age insurance model. Therefore, China takes to build a harmonious society, promote the healthy development of various industries as the starting point, and try to introduce the tax extension policy into the field of commercial endowment insurance. Based on this, China decided on the pilot area for the sale of tax-deferred pension insurance products in May 2018, a measure to promote the development of the third pillar of China's pension security system to a certain extent. By analyzing the advantages and problems of the government in promoting tax extended commercial old-age insurance, and trying to put forward suggestions for the problems encountered, we can accumulate experience for the government to implement the new old-age insurance in the future.

Compared with foreign countries, the work of domestic related endowment insurance is relatively lagging behind, but China's endowment insurance market space is relatively broad. In order to promote the development of the market, China has taken a variety of measures, and the development of tax-deferred commercial endowment insurance is one of them, and after many pilot projects, the relevant implementation policies are gradually improved. It is a relatively mature research case.

       In this article, through semi-structured interview ,the author takes promoting the healthy development of tax-deferred commercial endowment insurance as the starting point, and the results of the trial, to grasp the actual sales of Individual tax deferred commercial endowment insurance and the main problems in the work process; On the other hand, targeted interviews were conducted with potential policyholders with different educational backgrounds, ages, practitioners and incomes to understand their main considerations in the face of tax extended commercial endowment insurance, and some ideas and suggestions on the existing policies. From the interviews with participants from different angles, it is concluded that the government has played a great role in promoting the process. It plays an irreplaceable role in the innovation of industrial products, capital investment and improving the overall image of the insurance industry, but it also exposed some problems, such as narrow coverage of tax preference, single setting of tax preference The lack of linkage among government departments seriously restricts its development. This article collects, sorts out and analyzes the interview contents, and detailed expounds the current development status, important role and existing problems of tax-deferred commercial endowment insurance in China, and then stimulates the enthusiasm of residents to participate in the insurance, put forward some practical measures, such as accelerate the establishment of individual accounts for old-age insurance, improve the legal system, increase publicity, these measures for development and improve other new pension insurance also has a certain reference role.