我国企业年金所得税优惠政策：激励效应与完善建议

发布时间：2018-04-29 07:41

本文选题：企业年金 + 所得税优惠　；参考：《山东大学》2017年硕士论文

【摘要】：企业年金制度被看作是我国养老保险体系的"第二大支柱",作用重要,但发展缓慢。随着我国人口老龄化问题的加重,养老问题造成的财政压力日益巨大,阻碍了我国经济社会稳定健康发展。为了弥补基本养老保险的不足,国家鼓励企业根据自身经济发展状况和员工基本情况,自主选择是否建立企业年金计划。为更好的鼓励企业积极建立企业年金,国家出台了企业年金相关的所得税优惠政策,以降低企业建立年金计划的成本。本文主要关注年金计划的缴费环节,研究所得税优惠政策对企业年金缴费决策的影响,并借鉴已有文献的研究成果建立计量模型,进行实证分析。本文共分为六章:第一章是绪论,包括研究背景及意义、文献综述、研究框架、主要观点和不足;第二章是企业年金所得税优惠政策的理论分析,包括所得税政策模式、激励效应分析等;第三章是企业年金所得税政策的发展历程,包括萌芽阶段、试点期和形成发展期;第四章是企业年金所得税优惠的激励效应实证分析;第五章是我国企业年金所得税优惠政策的实施效果及改进;第六章是研究总结和研究展望。实证结果显示企业年金缴费决策受到实际所得税率的影响。税负越重的企业,越会选择缴纳企业年金以获取税收优惠,转移部分税负,且这一结果在国有企业中表现更加明显,说明现在的企业年金所得税优惠政策对国有企业的激励作用更大,对非国有企业建立年金计划的激励效果不佳,而且从企业年金发展基本情况的绝对值来看,国有企业占绝对比例。另外企业职工受教育程度、企业规模、融资环境、高管偏好以及企业所有制形式、行业类型和地区差异等因素都对年金缴费决策有显著影响。通过理论和实证分析,结合我国当前的实际情况,可以看出我国企业年金所得税优惠政策的实施取得了一定的效果,促进了企业年金发展和税收制度完善;但同时也存在诸如企业所得税扣除比例较低,未能实现社会公平等不足,本文根据实施成果及存在的问题提出了相关建议。
[Abstract]:The enterprise annuity system is regarded as the "second pillar" of our country's endowment insurance system, which plays an important role, but develops slowly. With the aggravation of the aging of population in China, the financial pressure caused by the problem of aging for the aged is increasingly enormous, which hinders the steady and healthy development of our country's economy and society. In order to make up for the deficiency of the basic old-age insurance, the state encourages enterprises to choose whether to establish the enterprise annuity plan according to their own economic development and the basic situation of their employees. In order to encourage enterprises to set up enterprise annuity actively, the government has issued the income tax preferential policy related to enterprise annuity, in order to reduce the cost of establishing enterprise annuity plan. This paper mainly pays attention to the payment of annuity plan, studies the influence of preferential income tax policy on enterprise annuity payment decision, and builds a measurement model for empirical analysis based on the existing research results. This paper is divided into six chapters: the first chapter is the introduction, including the research background and significance, literature review, research framework, main points of view and deficiencies; the second chapter is the theoretical analysis of enterprise annuity income tax preferential policy, including income tax policy model. The third chapter is the development course of the enterprise annuity income tax policy, including the embryonic stage, the pilot period and the formation and development period, the fourth chapter is the empirical analysis of the incentive effect of the enterprise annuity income tax preference; The fifth chapter is the implementation effect and the improvement of the enterprise annuity income tax preferential policy in our country, the sixth chapter is the research summary and the research prospect. The empirical results show that the enterprise annuity payment decision is affected by the actual income tax rate. The heavier the tax burden, the more enterprises will choose to pay corporate annuity in order to obtain tax benefits and transfer part of the tax burden, and this result is more obvious in state-owned enterprises. It shows that the current preferential income tax policy of enterprise annuity has a greater incentive effect on state-owned enterprises, the incentive effect of establishing annuity plan for non-state-owned enterprises is not good, and from the absolute value of the basic situation of enterprise annuity development, State-owned enterprises account for an absolute proportion. In addition, the factors such as the level of education, the size of the enterprise, the financing environment, the preference of senior executives, the form of ownership, the type of industry and the regional differences all have significant effects on the decision of annuity payment. Through theoretical and empirical analysis, combined with the current situation in China, we can see that the implementation of preferential policies of enterprise annuity income tax has achieved certain results, and has promoted the development of enterprise annuity and the improvement of tax system. But at the same time there are some shortcomings such as the low proportion of enterprise income tax deduction and the failure to realize social equity. This paper puts forward some relevant suggestions according to the implementation results and the existing problems.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.6;F812.42

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