中国企业年金税收优惠政策研究

【作者】 李莹；

【导师】 李齐云；

【作者基本信息】 山东大学 ， 劳动经济学， 2007， 硕士

【摘要】 企业年金是在国家政策和法规的引导下发生的企业行为，政府通过立法、税收和监管手段间接介入企业年金领域。其中，免税、减税和延税的税收工具是激励雇员和雇主积极建立企业年金计划，引导企业年金发展方向的重要手段之一，也是西方发达国家促进企业年金发展的有力措施。在我国，企业年金税收政策的缺位是制约我国企业年金发展的主要原因，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。本文内容结构如下：导言部分介绍了论文的选题依据、研究意义、研究方法等：第一章概括介绍了商业权宜理论、人力折旧理论、延期支付理论等有关企业年金的基本理论；第二章对企业年金税收优惠政策的八种模式进行比较分析，并对企业年金税收优惠政策的宏观、微观经济效应进行概括总结；第三章分析了当前中国企业年金制度在缴费、投资以及养老金领取环节中税收优惠政策的具体规定，对地方企业年金税收优惠政策进行了统计，指出当前企业年金税惠政策中存在的问题；第四章具体介绍了美国等主要工业化国家的企业年金税收优惠政策的相关规定；第五章在借鉴国外先进经验的基础上，提出我国企业年金税收优惠模式设计原则以及设计方案。文章的创新之处在于，根据各国企业年金税收优惠政策的内容，尝试性的对中国企业年金计划的缴费、投资以及养老金领取阶段的税惠政策进行设计。但由于所获得的关于国外企业年金税惠政策的资料有限，所以对各国情况介绍得不够详尽全面，这也为今后研究的进一步深入提出了新的要求。更多还原

【Abstract】 Occupational pension is the business enterprise behavior taking place under the guiding of the national policies and laws, the government get involved in the field of the occupational pension indirectly by means of legislating, tax revenue and supervision. Among them, tax-free, tax reduction and delay of the taxation are valid incentive tax policies that encourage the employee and employers to set up the occupational pension plan actively and guide developing direction of the occupational pension. These tax policies are also emollient measures that western developed countries have taken in the occupational pension. But in our country, lacking of the occupational pension’s tax policy is the main reason that baffles the development of the occupational pension. The thesis of this paper is the occupational pension’s tax policy which has theoretical research and positive analysis meanings.The content of this paper includes fives chapters. The chapter 1 introduces several basic theories of the occupational pension. In the chapter 2, we compare the eight models of tax policies and analyze the economic effects of the tax policies. Then we introduce the present situation of the Chinese occupational pension and analyze the underlying problems in the system. The chapter 4 contains several demonstrations of the main industrial countries. In chapter 5, we try to design a reasonable structure of the Chinese occupational pension system.The innovation of this paper is the design of the tax policies. Because of the lack of materials about foreign countries, the introduction of the tax policies in these countries aren’t enough. For further discussion, I will try to solve the problem.更多还原