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企业年金递延税优惠政策的实施存在着税收平滑作用,即将工作期高税率阶梯上的工资收入转移到退休后低税率阶梯上进行个税缴纳,从而减少税负。本文通过对我国现行税惠政策下平滑作用的分析和测算,认为我国当前税惠政策的平滑作用整体较小,激励不足。通过对现行税惠政策各项约束细则效率和公平的具体分析发现:第一、我国退休期的个税交纳不像工作期一样存在每月3500元的免除,这会使得平滑作用整体降低,尤其是对低收入者影响很大,大大降低税惠的激励作用;第二、按照工资的固定比例进行税惠限制会在限制高收入者税惠平滑作用的同时也降低中、低收入者的税惠程度,而固定储蓄金额的限制可以解决这个问题。
The implementation of the enterprise annuity deferred tax preferential policy has the function of taxation smoothness, that is to shift the salary income on the high-tax-rate ladder during the work period to the low-tax ladder on the post-retirement taxation to reduce the tax burden. Through the analysis and calculation of the smoothening effect under the current tax benefit policy in our country, this paper thinks that the current smooth tax benefit policy in our country is less and less incentive. Through the analysis of the efficiency and fairness of the existing tax preferential policies, we find that firstly, the tax payment in the retirement period of our country does not have the exemption of 3,500 yuan per month, which will reduce the overall smoothing effect. In particular, Secondly, the tax-benefit limit according to a fixed percentage of salary will reduce the tax effect of middle- and low-income earners while limiting the tax benefits of high-income earners Benefits, and fixed savings amount of the limit can solve this problem.