前言
网上很多文章都在分析个人养老金到底值不值得交，许多文章得出的结论是个人所得税交至3%档及以下的不应该交，交至10%档的值得商榷，交至20%档及以上的值得交，但都没有给出量化的数据。为了来看看为什么得出这个结论，我采用了Excel的IRR函数来自动计算内部收益率，虽然和年化收益率不完全一样，但用来作为一个估计值，还是可以的。
数据
当前个人养老金制度的简要提一下：每年交12000元，可以享受个人所得税附加扣除，领取时需要交纳领取金额的3%的税。依靠这些数据提供给IRR函数，并算出IRR值，这里放出数据。
交至10%个人所得税率档时，各预期理财收益率下的IRR数值
| 存入年限 | 理财收益1% | 理财收益2% | 理财收益3% | 理财收益4% | 理财收益5% |
|---|---|---|---|---|---|
| 40 | 1.3437% | 2.3282% | 3.3149% | 4.3036% | 5.2941% |
| 39 | 1.3529% | 2.3373% | 3.3240% | 4.3126% | 5.3030% |
| 38 | 1.3625% | 2.3470% | 3.3336% | 4.3222% | 5.3125% |
| 37 | 1.3726% | 2.3571% | 3.3437% | 4.3322% | 5.3224% |
| 36 | 1.3833% | 2.3678% | 3.3544% | 4.3428% | 5.3329% |
| 35 | 1.3946% | 2.3791% | 3.3657% | 4.3541% | 5.3441% |
| 34 | 1.4065% | 2.3911% | 3.3777% | 4.3660% | 5.3559% |
| 33 | 1.4191% | 2.4038% | 3.3903% | 4.3786% | 5.3684% |
| 32 | 1.4325% | 2.4173% | 3.4038% | 4.3921% | 5.3818% |
| 31 | 1.4468% | 2.4316% | 3.4182% | 4.4064% | 5.3960% |
| 30 | 1.4619% | 2.4468% | 3.4334% | 4.4216% | 5.4112% |
| 29 | 1.4781% | 2.4631% | 3.4498% | 4.4379% | 5.4275% |
| 28 | 1.4954% | 2.4805% | 3.4672% | 4.4554% | 5.4449% |
| 27 | 1.5140% | 2.4992% | 3.4860% | 4.4742% | 5.4637% |
| 26 | 1.5140% | 2.5193% | 3.5061% | 4.4943% | 5.4838% |
| 25 | 1.5554% | 2.5409% | 3.5279% | 4.5161% | 5.5056% |
| 24 | 1.5786% | 2.5643% | 3.5514% | 4.5397% | 5.5292% |
| 23 | 1.6037% | 2.5897% | 3.5769% | 4.5653% | 5.5549% |
| 22 | 1.6311% | 2.6173% | 3.6047% | 4.5932% | 5.5828% |
| 21 | 1.6609% | 2.6474% | 3.6350% | 4.6237% | 5.6134% |
| 20 | 1.6936% | 2.6804% | 3.6682% | 4.6571% | 5.6469% |
| 19 | 1.7296% | 2.7167% | 3.7049% | 4.6940% | 5.6840% |
| 18 | 1.7694% | 2.7569% | 3.7454% | 4.7348% | 5.7250% |
| 17 | 1.8137% | 2.8017% | 3.7905% | 4.7802% | 5.7707% |
| 16 | 1.8632% | 2.8517% | 3.8410% | 4.8311% | 5.8219% |
| 15 | 1.9189% | 2.9080% | 3.8978% | 4.8884% | 5.8796% |
| 14 | 1.9821% | 2.9719% | 3.9624% | 4.9535% | 5.9452% |
| 13 | 2.0544% | 3.0451% | 4.0363% | 5.0281% | 6.0204% |
| 12 | 2.1380% | 3.1295% | 4.1216% | 5.1143% | 6.1074% |
| 11 | 2.2355% | 3.2283% | 4.2214% | 5.2151% | 6.2091% |
| 10 | 2.3510% | 3.3451% | 4.3396% | 5.3344% | 6.3297% |
| 9 | 2.4898% | 3.4856% | 4.4817% | 5.4781% | 6.4748% |
| 8 | 2.6599% | 3.6577% | 4.6558% | 5.6541% | 6.6527% |
| 7 | 2.8729% | 3.8734% | 4.8740% | 5.8748% | 6.8758% |
| 6 | 3.1477% | 4.1516% | 5.1556% | 6.1597% | 7.1640% |
| 5 | 3.5156% | 4.5242% | 5.5327% | 6.5414% | 7.5501% |
| 4 | 4.0337% | 5.0488% | 6.0639% | 7.0790% | 8.0942% |
| 3 | 4.8173% | 5.8424% | 6.8676% | 7.8926% | 8.9177% |
| 2 | 6.1409% | 7.1831% | 8.2253% | 9.2675% | 10.3096% |
| 1 | 8.8556% | 9.9333% | 11.0111% | 12.0889% | 13.1667% |
交至20%个人所得税率档时，各预期理财收益率下的IRR数值
| 存入年限 | 理财收益1% | 理财收益2% | 理财收益3% | 理财收益4% | 理财收益5% |
|---|---|---|---|---|---|
| 40 | 1.8730% | 2.8350% | 3.8025% | 4.7749% | 5.7517% |
| 39 | 1.8963% | 2.8583% | 3.8257% | 4.7979% | 5.7744% |
| 38 | 1.9207% | 2.8828% | 3.8502% | 4.8222% | 5.7984% |
| 37 | 1.9465% | 2.9087% | 3.8759% | 4.8478% | 5.8238% |
| 36 | 1.9737% | 2.9359% | 3.9031% | 4.8748% | 5.8506% |
| 35 | 2.0024% | 2.9647% | 3.9319% | 4.9034% | 5.8790% |
| 34 | 2.0327% | 2.9952% | 3.9623% | 4.9338% | 5.9091% |
| 33 | 2.0649% | 3.0275% | 3.9946% | 4.9660% | 5.9411% |
| 32 | 2.0990% | 3.0618% | 4.0290% | 5.0002% | 5.9751% |
| 31 | 2.1353% | 3.0983% | 4.0655% | 5.0366% | 6.0114% |
| 30 | 2.1740% | 3.1371% | 4.1044% | 5.0755% | 6.0501% |
| 29 | 2.2152% | 3.1786% | 4.1460% | 5.1171% | 6.0916% |
| 28 | 2.2594% | 3.2230% | 4.1906% | 5.1617% | 6.1361% |
| 27 | 2.3067% | 3.2707% | 4.2384% | 5.2095% | 6.1839% |
| 26 | 2.3067% | 3.3219% | 4.2898% | 5.2610% | 6.2353% |
| 25 | 2.4123% | 3.3771% | 4.3453% | 5.3166% | 6.2910% |
| 24 | 2.4716% | 3.4368% | 4.4053% | 5.3768% | 6.3512% |
| 23 | 2.5358% | 3.5016% | 4.4705% | 5.4422% | 6.4167% |
| 22 | 2.6057% | 3.5721% | 4.5414% | 5.5134% | 6.4881% |
| 21 | 2.6821% | 3.6491% | 4.6189% | 5.5913% | 6.5663% |
| 20 | 2.7658% | 3.7336% | 4.7040% | 5.6769% | 6.6521% |
| 19 | 2.8580% | 3.8266% | 4.7977% | 5.7712% | 6.7469% |
| 18 | 2.9600% | 3.9296% | 4.9016% | 5.8757% | 6.8519% |
| 17 | 3.0735% | 4.0443% | 5.0172% | 5.9921% | 6.9690% |
| 16 | 3.2006% | 4.1727% | 5.1467% | 6.1226% | 7.1003% |
| 15 | 3.3439% | 4.3174% | 5.2927% | 6.2698% | 7.2486% |
| 14 | 3.5065% | 4.4818% | 5.4587% | 6.4372% | 7.4172% |
| 13 | 3.6929% | 4.6701% | 5.6489% | 6.6291% | 7.6106% |
| 12 | 3.9084% | 4.8881% | 5.8690% | 6.8513% | 7.8347% |
| 11 | 4.1607% | 5.1432% | 6.1268% | 7.1115% | 8.0973% |
| 10 | 4.4598% | 5.4457% | 6.4326% | 7.4204% | 8.4092% |
| 9 | 4.8204% | 5.8104% | 6.8013% | 7.7930% | 8.7854% |
| 8 | 5.2633% | 6.2585% | 7.2544% | 8.2509% | 9.2481% |
| 7 | 5.8204% | 6.8222% | 7.8246% | 8.8274% | 9.8307% |
| 6 | 6.5424% | 7.5530% | 8.5638% | 9.5750% | 10.5865% |
| 5 | 7.5153% | 8.5377% | 9.5602% | 10.5829% | 11.6058% |
| 4 | 8.8972% | 9.9366% | 10.9760% | 12.0154% | 13.0548% |
| 3 | 11.0145% | 12.0802% | 13.1458% | 14.2114% | 15.2768% |
| 2 | 14.6662% | 15.7780% | 16.8897% | 18.0012% | 19.1126% |
| 1 | 22.4625% | 23.6750% | 24.8875% | 26.1000% | 27.3125% |
交至10%个人所得税率档时，各预期理财收益率下的IRR图像
交至20%个人所得税率档时，各预期理财收益率下的IRR图像
简要的分析
-
IRR值受个人养老金理财收益率影响较大；
-
个人所得税交至20%档时基于理财收益率之上的额外的收益率，要比个人所得税交至10%档的高0.5%-5%；
-
交的年限越少，IRR值越高。
原文件
这里提供Excel原文件供有需要的人自行查阅。如下图所示，下载文件后只需要选择“存储年限”和“理财预期收益”两个选项即可。下载链接：阿里云盘。
只需要选择“存储年限”和“理财预期收益”两个选项
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