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人口老龄化和社会经济的急速转型促使人们越来越关注经济保障和社会保障问题。作为我国养老保险体系重要组成部分的企业年金计划得到了快速的发展,但就发展程度来说还处于初期阶段,特别是不完善的税收优惠政策已经成为制约企业年金计划发展的主要因素。一些国家的企业年金计划已相对成熟,相关税收方面的优惠政策也已形成了相当完整的体系。本文通过比较国内外企业年金计划的税收模式,分析了不同税收模式的经验,对我国年金计划的发展有一定的借鉴意义。
The aging population and the rapid social and economic transformation have drawn more and more attention to economic and social security issues. The enterprise annuity plan, which is an important part of the pension insurance system in our country, has been rapidly developed, but it is still at an early stage in terms of the degree of development. In particular, the imperfect tax preferential policies have become the main factor restricting the development of the enterprise annuity plan. In some countries, the enterprise annuity plan has been relatively mature, and relevant preferential tax policies have also formed a fairly complete system. By comparing the tax model of the enterprise annuity plan both at home and abroad, this paper analyzes the experience of different tax models, which is of some reference to the development of our annuity plan.