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題名 因應高齡化社會保險商品發展及其監理與相關賦稅配套之研究 作者 王儷玲;黃泓智;吳家懷 貢獻者 金管會保險局
國立政治大學風險管理與保險學系關鍵詞 高齡化;保險商品發展;Aging;Insurance Product Development;財政（含金融，保險） 日期 2006 上傳時間 25-十月-2010 14:34:02 (UTC+8) 摘要 本研究希望透過分析國外主要國家退休商品發展與監理之相關經驗，並瞭解我國目前現行的長期看護與年金保險商品之發展現況與問題，藉以規劃如何提昇保險公司創新退休相關商品之具體可行方案，並研擬鼓勵退休儲蓄之相關稅賦配套措施。就保險市場而言，近年來傳統型壽險與投資型商品之保費市佔率互有消長，過去台灣市場以傳統型壽險為主，其主要原因在於短年期的儲蓄險熱賣。而近年來由於利率之走低，業者的策略經營下開始將目標轉向利率變動型商品或投資型壽險。相較於國外市場，台灣的年金保險與長期看護保險皆處於初期開發階段，主要問題與解決方案整理如下： 1.目前保險業在退休市場上僅限於銷售個人自願購買的年金保險階段，對於與退休制度相結合之團體保險市場並沒有太大的空間。未來在勞退新制下，若能降低年金保險制適用門檻，或是仿效國外經驗讓保險公司以直接承作勞退新制之資產管理帳戶，將可促進年金保險團體保險市場之發展。 2.在個人年金商品部份，由於無較大的稅賦優惠誘因，因此無法激勵民眾購買年金保險之需求。除了針對現行年金保險商品提供額外賦稅優惠（例如增加現行免稅扣除額之上限或為年金保險設立獨立免稅扣除額）外，為了更有效推動年金保險商品，積極鼓勵個人退休儲蓄，建議政府推動適格年金商品制度。 3.有關年金保險商品方面：利率變動型年金商品之銷售因受限於國內十年期政府公債次級市場殖利率，對消費者而言並無多大之購買誘因，以致業務急劇萎縮。今年在保險商品審查新制實施後，宣告利率將可適用新的規範，利變年金應仍有其發展空間。而變額年金商品複雜度高，從商品設計面來看，國外變額年金的設計皆含有一些保證給付機制，藉以分散風險並提高累積資產穩定度，將是未來潛在的熱門退休商品。 4.目前我國長期看護市場亦僅限於銷售個人自願購買的個人長期看護保險，對於與醫療制度相結合之團體保險市場亦並沒有太大的開放空間，再加上一般國民對長期看護之需求與成本考量都未能有較正確的認識與瞭解，因此市場需求仍相當有限。 5.有關長期看護保險商品方面，由於缺乏發生率的評估，目前各家保險在需要長期看護狀態的判定差異很大，同時在給付型態上較不多元化，目前是將保險給付給予被保險人，同時被保險人需證明自己仍舊屬於需要長期看護狀態，對於被保險人有許多不便，未來可以考慮仿效國外經驗將保險給付直接給予照護中心，不但可以避免上述問題，也使商品本質更能符合長期看護的本意。在整理分析各國老人保障保險商品後，本研究建議未來可以考慮發展以下創新商品： 1.外幣利變型年金。 2.附保證型態之變額年金。 3.分級式之長期看護商品。 4.退休金帳戶商品。 5.年金屋。 6.反向房屋抵押貸款。 7.強化年金。 This research outlines the aging problems and briefly reviews current insurance market for protecting aging problems in Taiwan. In addition, by learning and analyzing the experience of the insurance markets in the foreign countries, this research further identifies future challenges in the annuity and long-term care insurance markets and provides some possible solutions and new product guidelines to ensure the better retirement environment in Taiwan. Compared to the other countries, the demand for annuity and long-term care insurances was relatively small in Taiwan. In the past, the life insurance market in Taiwan was dominated by traditional fix-interest rate products. In recent years, the primary products have been changed to interest-rate-link and investment-link insurance products. The major problems and possible solutions are summarized as follows: 1.Current annuity market in Taiwan is only limited to the voluntary individual annuity market. There was no group annuity market available. Under the new Labor Pension Scheme, the employee working in the companies with more than 200 workers can choose to buy an annuity contract instead of joining the individual retirement scheme. Thus, it is expected that there will be a significant growth of group annuity market in the near future. 2.There are not enough tax-incentives to encourage more personal retirement savings for buying annuity. To encourage more demand, the government should provide better tax-incentives (such as increase the amount of tax-exemption for buying annuity) or create the qualified retirement account/plan (such as Individual Retirement Account in the United States) for buying annuity. 3.For annuity products: The sale interest-rate-link annuities has decreased significantly because government set a cap of the interest rate on the yield of ten-year government bond under this policy. After the implementation of new insurance policy examination system, the limitation of the interest rate on interest-rate-link annuity is now relieved. The interest- rate-link and investment-link annuity products are expected to continue growth in the future market. 4.Like the annuity market, the current long-term care insurance market in Taiwan is also only limited to the voluntary individual market. There was no group annuity market available. Thus, the demand is relatively limited. 5.For long-term care products: due to luck of correct valuation data, the identification of long-term care varies significantly under different insurance policies in Taiwan. In addition, the benefits under the policies are only limited to the insured rather than nursing homes. Thus, it creates lots of problems and inconvenience for providing better protection of long-term care insurance in Taiwan. After reviewing the old-age insurance products in the foreign countries, the following new insurance products were suggested to lunch in the near future to ensure the better old-age protection in Taiwan: 1.Foreign-currency-interest-rate-link Annuity 2.Investment-link Annuity with Death or Interest Rate Guarantee. 3.Long-term Care Insurance with Different Care Classification 4.Retirement Account 5.Annuity House 6.Reverse Mortgage 7.Enhanced Annuity 關聯 基礎研究
委託研究
研究期間: 9508~9512
研究經費: 450 千元
計劃主持人資料類型 report dc.contributor 金管會保險局 en_US dc.contributor 國立政治大學風險管理與保險學系 en_US dc.creator (作者) 王儷玲;黃泓智;吳家懷 zh_TW dc.date (日期) 2006 en_US dc.date.accessioned 25-十月-2010 14:34:02 (UTC+8) - dc.date.available 25-十月-2010 14:34:02 (UTC+8) - dc.date.issued (上傳時間) 25-十月-2010 14:34:02 (UTC+8) - dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/47625 - dc.description.abstract (摘要) 本研究希望透過分析國外主要國家退休商品發展與監理之相關經驗，並瞭解我國目前現行的長期看護與年金保險商品之發展現況與問題，藉以規劃如何提昇保險公司創新退休相關商品之具體可行方案，並研擬鼓勵退休儲蓄之相關稅賦配套措施。就保險市場而言，近年來傳統型壽險與投資型商品之保費市佔率互有消長，過去台灣市場以傳統型壽險為主，其主要原因在於短年期的儲蓄險熱賣。而近年來由於利率之走低，業者的策略經營下開始將目標轉向利率變動型商品或投資型壽險。相較於國外市場，台灣的年金保險與長期看護保險皆處於初期開發階段，主要問題與解決方案整理如下： 1.目前保險業在退休市場上僅限於銷售個人自願購買的年金保險階段，對於與退休制度相結合之團體保險市場並沒有太大的空間。未來在勞退新制下，若能降低年金保險制適用門檻，或是仿效國外經驗讓保險公司以直接承作勞退新制之資產管理帳戶，將可促進年金保險團體保險市場之發展。 2.在個人年金商品部份，由於無較大的稅賦優惠誘因，因此無法激勵民眾購買年金保險之需求。除了針對現行年金保險商品提供額外賦稅優惠（例如增加現行免稅扣除額之上限或為年金保險設立獨立免稅扣除額）外，為了更有效推動年金保險商品，積極鼓勵個人退休儲蓄，建議政府推動適格年金商品制度。 3.有關年金保險商品方面：利率變動型年金商品之銷售因受限於國內十年期政府公債次級市場殖利率，對消費者而言並無多大之購買誘因，以致業務急劇萎縮。今年在保險商品審查新制實施後，宣告利率將可適用新的規範，利變年金應仍有其發展空間。而變額年金商品複雜度高，從商品設計面來看，國外變額年金的設計皆含有一些保證給付機制，藉以分散風險並提高累積資產穩定度，將是未來潛在的熱門退休商品。 4.目前我國長期看護市場亦僅限於銷售個人自願購買的個人長期看護保險，對於與醫療制度相結合之團體保險市場亦並沒有太大的開放空間，再加上一般國民對長期看護之需求與成本考量都未能有較正確的認識與瞭解，因此市場需求仍相當有限。 5.有關長期看護保險商品方面，由於缺乏發生率的評估，目前各家保險在需要長期看護狀態的判定差異很大，同時在給付型態上較不多元化，目前是將保險給付給予被保險人，同時被保險人需證明自己仍舊屬於需要長期看護狀態，對於被保險人有許多不便，未來可以考慮仿效國外經驗將保險給付直接給予照護中心，不但可以避免上述問題，也使商品本質更能符合長期看護的本意。在整理分析各國老人保障保險商品後，本研究建議未來可以考慮發展以下創新商品： 1.外幣利變型年金。 2.附保證型態之變額年金。 3.分級式之長期看護商品。 4.退休金帳戶商品。 5.年金屋。 6.反向房屋抵押貸款。 7.強化年金。 This research outlines the aging problems and briefly reviews current insurance market for protecting aging problems in Taiwan. In addition, by learning and analyzing the experience of the insurance markets in the foreign countries, this research further identifies future challenges in the annuity and long-term care insurance markets and provides some possible solutions and new product guidelines to ensure the better retirement environment in Taiwan. Compared to the other countries, the demand for annuity and long-term care insurances was relatively small in Taiwan. In the past, the life insurance market in Taiwan was dominated by traditional fix-interest rate products. In recent years, the primary products have been changed to interest-rate-link and investment-link insurance products. The major problems and possible solutions are summarized as follows: 1.Current annuity market in Taiwan is only limited to the voluntary individual annuity market. There was no group annuity market available. Under the new Labor Pension Scheme, the employee working in the companies with more than 200 workers can choose to buy an annuity contract instead of joining the individual retirement scheme. Thus, it is expected that there will be a significant growth of group annuity market in the near future. 2.There are not enough tax-incentives to encourage more personal retirement savings for buying annuity. To encourage more demand, the government should provide better tax-incentives (such as increase the amount of tax-exemption for buying annuity) or create the qualified retirement account/plan (such as Individual Retirement Account in the United States) for buying annuity. 3.For annuity products: The sale interest-rate-link annuities has decreased significantly because government set a cap of the interest rate on the yield of ten-year government bond under this policy. After the implementation of new insurance policy examination system, the limitation of the interest rate on interest-rate-link annuity is now relieved. The interest- rate-link and investment-link annuity products are expected to continue growth in the future market. 4.Like the annuity market, the current long-term care insurance market in Taiwan is also only limited to the voluntary individual market. There was no group annuity market available. Thus, the demand is relatively limited. 5.For long-term care products: due to luck of correct valuation data, the identification of long-term care varies significantly under different insurance policies in Taiwan. In addition, the benefits under the policies are only limited to the insured rather than nursing homes. Thus, it creates lots of problems and inconvenience for providing better protection of long-term care insurance in Taiwan. After reviewing the old-age insurance products in the foreign countries, the following new insurance products were suggested to lunch in the near future to ensure the better old-age protection in Taiwan: 1.Foreign-currency-interest-rate-link Annuity 2.Investment-link Annuity with Death or Interest Rate Guarantee. 3.Long-term Care Insurance with Different Care Classification 4.Retirement Account 5.Annuity House 6.Reverse Mortgage 7.Enhanced Annuity en_US dc.format application/pdf en_US dc.format.extent 3662118 bytes - dc.format.mimetype application/pdf - dc.language zh-Tw en_US dc.language.iso en_US - dc.relation (關聯) 基礎研究 en_US dc.relation (關聯) 委託研究 en_US dc.relation (關聯) 研究期間: 9508~9512 en_US dc.relation (關聯) 研究經費: 450 千元 en_US dc.relation (關聯) 計劃主持人 en_US dc.subject (關鍵詞) 高齡化;保險商品發展;Aging;Insurance Product Development;財政（含金融，保險） en_US dc.title (題名) 因應高齡化社會保險商品發展及其監理與相關賦稅配套之研究 zh_TW dc.type (資料類型) report en
