【作者】 张宁；

【导师】 赵俊康；

【作者基本信息】 山西财经大学 ， 社会保障， 2008， 硕士

【摘要】 企业年金自二十世纪九十年代引入我国以来,现今已经发展成为我国养老保险体系的第二大支柱,越来越受到人们的关注,但其发展仍然远远落后于欧美等诸多国家,究其原因主要是税收优惠政策不明确。税收政策是国家调控国民经济的主要手段,对于企业年金税收优惠,一方面会减少税收收入,另一方面对企业年金税收优惠又会促进年金市场的发展,并有利于国家养老保障的发展。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。而在我国,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。本文就是以企业年金税收优惠这一既具有理论性又具有现实性的问题作为研究的对象,通过对企业年金税收优惠模式的比较与分析,结合欧美发达国家的典型应用,提出适合我国国情的税收优惠模式,文章重点讲述了EET模式。更多还原

【Abstract】 From we adopt employer pension in 1990 of 20 century, it has became to the second important system for old-age insurance in China. But the development of employer pension is still trail other countries in occident because of the ambiguity of revenue preferential policy.Revenue policy is an important measure to control the economy. First, the revenue preferential policy will reduce the income; second, revenue preferential policy will promote the development of employer pension and provide for the aged guarantee. employer pension is built under the leading of policy and statute, controlled by the policy, revenue etc. Tax-free, tax-reduce and tax-delay are the most important measures to promote the development of employer pension, which are also the important measures in occident. In China, the lack of employer pension policy is an important reason to restrict the development of employer pension. We will combine the experiences in occident to analyze the revenue preferential policy to get a right mode depends on the situation of China. I will mainly analyze EET mode in this article.更多还原