【作者】 孙亮；

【导师】 虞斌；

【作者基本信息】 东南大学 ， 金融学， 2006， 硕士

【摘要】 建立多层次的养老保险计划已成为世界大多数国家解决国民养老问题的目标。一般来说,多层次的养老保险计划是指:第一层次为国家基本养老保险,第二层次为企业补充养老保险(企业年金),第三层次为个人储蓄和个人购买的商业性养老保险。在中国人口老龄化和基本养老保险体系负担过重的双重背景下,如何发展企业年金,使中国养老保险体系朝着国际通行的“三支柱”转变是摆在我们前面的首要任务。企业年金制度目前在我国基本上还是空白,企业年金计划的覆盖范围很小,难以形成对基本养老保险的有力补充。造成中国企业年金制度发展迟缓的一个重要原因就是缺乏与之相配套的税收优惠政策。因此,国家应当尽快从制度上为企业补充养老保险计划的发展创造条件,特别是要制定相应的税收优惠办法。本文首先从企业和员工两个角度对企业年金的基本功能和税收优惠政策在建立企业年金制度中的推动作用进行经济学理论分析,为企业年金计划应享受税收政策优惠提供理论支持。然后利用统计分析方法、计量分析方法,测算出税惠条件下的实际税收收入损失,从而实证证明实施税惠政策是推动我国企业年金发展的一条成本很低、收益却很明显的途径。最后在上述的理论分析和实证测算的基础上,借鉴国际成功经验,提出适合我国国情的企业年金税收优惠政策建议及相关监管政策建议。更多还原

【Abstract】 The establishment of multiple-arrangement of endowment insurance plan has become most countries’objective of settling pension related problems. Generally,the multiple-arrangement of endowment insurance plan refers to the following: the first arrangement is national basic pension plan,the second is supplemental pension for enterprises (enterprise annuity),and the third is personal commercial endowment insurance. Under the double backgrounds of aging population and basic endowment insurance system with overweight burden in China, the momentous task facing us is how to develop enterprise annuity and transfer China endowment insurance system according to the international standard of“three-pillar system”.Nowadays enterprise annuity system has still not gained its complete presence in China. It only covers such a small population that it is not sufficient enough to provide powerful supplement to the national basic pension system. Lack of corresponding taxation preference policy is one of the key reasons for slow development of Chinese annuity plan development. Therefore, the government should create favorable conditions for the development of the enterprise annuity system as soon as possible; in particular the government should establish relevant taxation preference policies.This dissertation first analyzes the basic function of the enterprise annuity and functions of taxation preference policies on promoting the development of the enterprise annuity system from the perspective of economics theory. Such analysis provides the theoretical support for taxation preference policy of the enterprise annuity plan. Then the dissertation works out the practical taxation revenue loss by applying statistics and measure analytical methods, which proves that the implementation of taxation preference policy is a low-cost and obvious-profit approach to promote the development of the Chinese enterprise annuity system. At last, on the basis of theoretical and更多还原