企业年金税惠政策的税收平滑作用研究
发布时间：2018-11-13 11:35
【摘要】：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。
[Abstract]:The implementation of deferred tax preferential policy of enterprise annuity has the function of tax smoothing, that is to say, the salary income on the high tax rate ladder during the working period is transferred to the low tax rate ladder after retirement for individual tax payment, thus reducing the tax burden. Based on the analysis and calculation of the smoothing effect under the current tax preference policy of our country, this paper thinks that the smoothing effect of the current tax preference policy in our country is relatively small as a whole, and the incentive is insufficient. Through the specific analysis of the efficiency and fairness of the restraint rules of the current tax preference policy, it is found that: first, there is not a monthly exemption of 3500 yuan per month for individual tax payment in the retirement period in our country, which will reduce the smoothing effect as a whole. In particular, the impact on low-income people is very large, greatly reducing the incentive role of tax incentives; Second, the restriction of tax preference according to the fixed proportion of wages will limit the smoothing effect of the tax preference of the high income group, and at the same time reduce the degree of tax preference of the low income group, which can be solved by the restriction of the fixed savings amount.
【作者单位】： 中国太平洋保险(集团)股份有限公司;复旦大学;上海财经大学金融学院;
【分类号】：F812.42
本文编号：2328985
[Abstract]:The implementation of deferred tax preferential policy of enterprise annuity has the function of tax smoothing, that is to say, the salary income on the high tax rate ladder during the working period is transferred to the low tax rate ladder after retirement for individual tax payment, thus reducing the tax burden. Based on the analysis and calculation of the smoothing effect under the current tax preference policy of our country, this paper thinks that the smoothing effect of the current tax preference policy in our country is relatively small as a whole, and the incentive is insufficient. Through the specific analysis of the efficiency and fairness of the restraint rules of the current tax preference policy, it is found that: first, there is not a monthly exemption of 3500 yuan per month for individual tax payment in the retirement period in our country, which will reduce the smoothing effect as a whole. In particular, the impact on low-income people is very large, greatly reducing the incentive role of tax incentives; Second, the restriction of tax preference according to the fixed proportion of wages will limit the smoothing effect of the tax preference of the high income group, and at the same time reduce the degree of tax preference of the low income group, which can be solved by the restriction of the fixed savings amount.
【作者单位】： 中国太平洋保险(集团)股份有限公司;复旦大学;上海财经大学金融学院;
【分类号】：F812.42
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