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税收优惠政策越来越成为企业年金发展的推动力,成为个人和企业合理避税以获得更大经济利益的手段。美国和不少发达国家,个人收入所得税已经成为国家税收的第一大来源,占国家税收总额的40%左右。在这种情况下,税收优惠政策必然成为促进企业年金发展的动力之一。事实上,这些国家的企业年金正是在这样的时期获得了充分的发展。
Tax incentives are increasingly becoming the driving force behind the development of enterprise annuity and become the means by which individuals and enterprises can reasonably avoid tax in order to gain greater economic benefits. The United States and many developed countries, personal income tax has become the country’s largest source of tax revenue, accounting for about 40% of the total national tax revenue. Under such circumstances, preferential tax policies must become one of the driving forces behind the development of enterprise annuity. In fact, it is exactly at these times that the enterprise annuities in these countries have been fully developed.