노후소득보장의 강화를 위한 퇴직연금세제 개편방안 연구

Recently, a low birthrate and a aging society are going in our country rapidly. Like this serious a low birthrate and a aging society derive both decrease of work force and aging of work force. So financial source will shrink, on the other hand pension payments and medical expense will increase. But in current financial condition of national pension is unstable and fund is expected to dried up according to increase of pensioners. Accordingly the role of private pension to complement public pension like national pension is important. It is essential to settlement of retirement pension to strengthen regime of income security for the elderly. Asides, retirement pension related tax system must be established first. This paper indicates both the importance of retirement pension and the need for reinforcement in real, and proposes the tax strategy related plans to improve the system of retirement pension for the elderly. It is as follows. It is as follows. First, adjustment of income credit level to reduce inequity of tax burden between an annuity or a lump-sum. Second, adjustment of basis income level to apply consolidated or separate taxation. Third, differential application of withholding tax rate according to age and receipt. Fourth, legal compulsory introdution of retirement pension system.