Discussion of Several Questions in the Annuity s Pricing;

This text sets out from the function on the insurance of the supplementary pension of the tax system, combine the current situation of the insurance tax system of the supplementary pension and existing problem of the present stage in our country, offering the suggestion of improvement from perfecting taxation, defining favor mode of taxation and tax favored taxes qualification.

To be specific, its analysis involve the characteristics of longevity risk, annuity insurance’s value and the“annuity puzzle”in the market, the annnuitization policy of funded pension plans in various countries, and attempt to draw a conclusion of development experience of international annuity insurance market.