中国企业年金税收优惠政策研究

【作者】 金旭红；

【导师】 赵建国；

【作者基本信息】 东北财经大学 ， 社会保障， 2005， 硕士

【摘要】 企业年金是企业为本单位职工提供的养老金,是养老保险体系中的重要支柱,同时也是企业人力资源管理的重要福利工具。中国对其具有较强的现实需求,但与此不相适应的是,目前企业年金发展十分缓慢,其原因主要是缺少相应的税收优惠政策。为此,笔者对企业年金税收优惠政策进行分析探索,以期有益于推动中国企业年金的发展。 笔者认为,研究中国企业年金税收优惠政策必须正面回答以下几个问题:第一,中国企业年金现行税收政策是怎样的?第二,发达国家是如何对企业年金计划实行税收优惠的,中国从中可以得出哪些借鉴经验?第三,为什么要对企业年金实行税收优惠?非税惠环境下存在怎样的社会经济成本?中国财政是否承担得起实行税惠政策所产生的税收成本?第四,中国应设计何种模式的税惠政策?依据这样的思路,本文由四部分组成,各部分主要内容、观点及创新如下: 第一部分,评析中国目前企业年金税收政策,并分析造成中国企业年金税惠政策滞后的主要原因。 第二部分,从税惠模式、成本规模等方面简要介绍发达国家税惠政策概况,并以美国为代表,介绍其税惠模式及相应限制要求。该部分主要是为中国企业年金税收优惠政策的设计与实施提供经验借鉴。 第三部分,分析中国实行税收优惠政策的必要性及可行性。 首先,用经济学方法分析无税收优惠情况下以及对缴费环节、投资环节、领取环节给予税收优惠情况下企业和个人的行为选择,提出对企业年金实行税收优惠政策的必要性。接下来,重点分析中国目前非税惠环境下的社会经济成本。为了证明税收优惠政策在中国具有实施的可行性,笔者估算了将中国目前试点地区的税惠政策在全国范围实行的情况下,中央政府及地方政府需要承担的税收成本,最终得出结论:实行企业年金税收优惠政策所产生的税收成本是较低的,是中国财政状况所能承受的。更多还原

【Abstract】 Employer pension is the pension that enterprises offer for its employees. It is the important pillar in the system of the endowment insurance, at the same time, it is the important welfare tool of enterprise’s manpower resources management too. China has stronger current demand for it. But in unconformity with it is that the employer pension is developed very slowly at present. Among the reasons, the main one is lacking the corresponding tax revenue preferential policy. For this reason, I study it, in the hope of the value to promoting the development of the Chinese employer pension.I think, studying the tax revenue preferential policy of the Chinese employer pension must answer the following several questions positively. Firstly, how is the current tax policy of the Chinese employer pension? Secondly, how do the developed countries provide the tax revenue preferential policy to employer pension, which can we draw from it? Thirdly, why need to provide the tax revenue preferential policy to employer pension? In non-preferential environment, how much social economic cost does it have? Does our financial state afford to bear it? Fourthly, which kind mode of tax should China design to preferential policy? According to such a train of thought, this text is made up of four parts, every part of main content, view and innovation is as follows:First part, analyze the Chinese tax revenue preferential policy of employer pension at present and the reasons that lead to the policy lags behind.Secondly part, briefly introduce the tax revenue preferential policy of the developed countries from the respects, such as the preferential mode, scale of cost, etc. Regard USA as the typical country, analyze its policy type and limits correspondingly. The purpose of this part is mainly to offer experience for design and implementation of the tax revenue preferential policy of employer pension.The third part, analyze the necessity and feasibility of providing the taxrevenue preferential policy. First of all, from economics angle, analyze enterprises and worker’s personal behavior choice in non-preferential environment and in the tax allowance situation. And put forward the necessity of implementing the tax revenue preferential policy of employer pension.Then, emphasis on the social economic cost under the Chinese present environment, thus draw the necessity of providing the tax revenue preferential policy. In order to prove that the tax revenue preferential policy has the feasibility implemented in China, I has estimated the cost of central government and local government need to born in case of implementing tax revenue preferential policy in the whole country. The conclusion is drawn finally: The cost is lower that of China implement tax revenue preferential policy of employer pension.The fourth part, put forward the concept of tax revenue preferential policy of the Chinese employer pension. On the basis of using experience of developed country, I put forward three major principles of designing the tax revenue preferential policy of employer pension. And I provide the basic frame of the tax revenue preferential policy tentatively, namely (E)ET mode. At the same time, in order to guarantee that the preferential policy is implemented effectively, on the basis of drawing lessons from the American tax revenue supervisory system, I design the Chinese employer pension tax revenue supervisory system.更多还原