中国企业年金企业所得税优惠政策的影响因素研究

发布时间：2018-01-17 17:33

本文关键词：中国企业年金企业所得税优惠政策的影响因素研究　出处：《华南理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：本文对中国企业年金企业所得税优惠政策的影响因素进行了实证研究，研究的目的是寻找出能够影响企业年金企业所得税优惠政策的因素，这在中国日益严峻的人口老龄化背景下具有重要的现实意义。本文的第一部分阐述了本文的选题背景、研究目的和研究意义，同时也说明了本文的研究方法和研究的主要内容；第二章是文献综述，首先介绍了国外企业年金的研究文献，接着介绍了国内学者对企业年金的研究成果，主要从实行企业年金所得税优惠政策的必要性、企业年金税收优惠模式选择和企业年金精算研究三个方面进行阐述，最后还对国内外的研究成果进行了简评；第三章在阅读文献和参考资料的基础上，，接着对企业年金的发展历程和现状进行了总结；第四章对企业年金税收优惠政策进行了理论上的分析，首先介绍了企业年金所得税优惠政策的相关理论，接着分析了企业年金所得税优惠政策带来的作用，最后分析了影响企业年金所得税优惠政策的主要影响因素，并提出了相应的理论假设。第五部分和第六部分为本文的实证研究部分，在这两部分中，本文收集了中国31个省、直辖市的企业年金企业所得税优惠比例作为研究对象，并分别采用二元选择模型和排序选择模型对企业年金企业所得税优惠政策的影响因素进行了分析。通过对以上两个模型的估计和预测分析，本文发现企业年金基金金额、人均企业养老金、企业年金覆盖率、人均国内生产总值、企业所得税收入、居民消费水平、失业率和可支配收入对企业年金企业所得税优惠政策有着显著的影响。针对实证研究结果，本文最后提出了确定企业年金覆盖范围、明确企业年金覆盖率，解决就业问题、平衡收入与消费以及取消全国统一的企业年金企业所得税优惠政策、恢复各个省级行政区企业年金税收优惠决策自主权的建议。
[Abstract]:This article has carried on the empirical research to the influence factor of the enterprise income tax preferential policy of the Chinese enterprise annuity, the purpose of the research is to find out the factor that can influence the enterprise income tax preferential policy of the enterprise annuity. This is of great practical significance in the background of China's increasingly austere population aging. The first part of this paper describes the background of this paper, research purposes and research significance. At the same time, it also explains the research methods and main contents of this paper. The second chapter is the literature review, first introduced the foreign enterprise annuity research literature, then introduced the domestic scholars to the enterprise annuity research results, mainly from the implementation of enterprise annuity income tax preferential policy necessity. The choice of tax preferential mode of enterprise annuity and the actuarial research of enterprise annuity are expounded. Finally, the research results at home and abroad are briefly reviewed. The third chapter, on the basis of reading literature and reference materials, then summarizes the development process and current situation of enterprise annuity. Chapter 4th has carried on the theoretical analysis to the enterprise annuity tax preferential policy, first has introduced the enterprise annuity income tax preferential policy correlation theory, then has analyzed the enterprise annuity income tax preferential policy to bring the function. Finally, the paper analyzes the main influencing factors of enterprise annuity income tax preferential policy, and puts forward the corresponding theoretical assumptions. Part 5th and part 6th are the empirical part of this paper. In these two parts, this paper collected the preferential rate of enterprise income tax of 31 provinces and municipalities directly under the Central Government as the research object. And the binary selection model and the ranking selection model are used to analyze the factors affecting the enterprise income tax preferential policies of enterprise annuity. Through the estimation and prediction analysis of the above two models. This paper found that the amount of enterprise pension fund, per capita enterprise pension, enterprise annuity coverage, per capita GDP, corporate income tax income, consumption level of residents. The unemployment rate and disposable income have a significant impact on corporate income tax preferential policies. In view of the empirical research results, this paper finally proposed to determine the scope of enterprise annuity coverage, clear enterprise annuity coverage. To solve the employment problem, to balance income and consumption, to cancel the national unified enterprise income tax preferential policy of enterprise annuity, and to restore the decision-making autonomy of enterprise annuity preferential tax policy in all provincial administrative regions.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F275;F842.61

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