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企业年金是一种税收优惠型的投资工具,世界上大多数国家通过多种税收优惠政策鼓励个人进行养老储蓄。本文用净现值法对企业年金在不同税收优惠制度下所产生的税收优惠收益进行比较,发现各种税收优惠制度所产生的税收优惠收益差别是明显的。我国目前仍缺乏统一的企业年金税收优惠政策,现行政策对企业年金缺乏激励,通过税收优惠收益的测算,结合基本养老保险的代内分配功能的分析,本文认为EET税收优惠体制在公平和效率方面是理想的选择,但需要进一步考虑国家的财力约束。
Enterprise annuity is a preferential tax-type investment vehicle. Most countries in the world encourage individuals to make retirement savings through various preferential tax policies. In this paper, the net present value method is used to compare the preferential tax revenue generated by enterprise annuity under different tax preferential regimes. It is found that the preferential tax revenue generated by various tax preferential regimes is obvious. In our country, there is still a lack of uniform preferential tax policies for corporate annuities. The current policy lacks incentives for enterprise annuities. Through the analysis of the preferential tax revenue and the analysis of the intra-generational distribution function of the basic pension insurance, this paper considers that the EET tax concession system is fair and efficient Is an ideal choice, but requires further consideration of the country’s financial constraints.