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目前,统一完善的税收优惠政策已成为企业年金制度发展的迫切要求,它直接影响着企业年金制度变迁的方式、企业年金需求及整个养老保障体系的政策选择等问题。因此,从制度变迁、需求弹性、收入替代效用等经济学范畴出发进行分析,可得出目前我国应尽快建立与企业年金发展相配套的税收优惠政策这一结论,但需注意的是应防止利用税惠政策优惠高薪雇员以及企业年金与基本养老金衔接的问题。
At present, the unified and perfected preferential taxation policy has become an urgent requirement for the development of the enterprise annuity system. It directly affects the changes in the enterprise annuity system, the enterprise annuity needs and the policy choice of the entire pension system. Therefore, from the perspectives of institutional changes, demand elasticity and income substitution utility, we can conclude that at present China should establish preferential tax policies that match the development of enterprise annuity as soon as possible. However, it should be noted that the use of Tax benefits preferential policies for employees with high salaries and the linkage between enterprise annuity and basic pensions.