Research on the Individual Income Tax-Deferred Commercial Endowment Insurance from the Perspective of Fairness

Table 6

The new and old optimization scheme of the IITDCEI.

Initial monthly income (yuan)	Old scheme		New scheme
	Maximum payment limit/month	Tax rate of the insurance amount in the receiving stage	Maximum payment limit/month	Tax rate of the insurance amount in the receiving stage
Below 3000	1000	7.50%	1000	0%
Between 3000 and 4000				[3%, 3.5%]
Between 4000 and 5000				[4%, 4.5%]
Between 5000 and 5153.81				[5%, 5.5%]
Between 5153.81 and 10307.63				7.50%
Between 10307.63 and 20000			1200
Over 20000